https://www.taxtmi.com/caselaws?id=144104 Construction activity undertaken by a builder or promoter under an agreement to sell, before execution of the sale deed, is treated as self-service and falls outside service tax on construction of complex under Section 65(105)(zzzh). The Board's circular dated 29-01-2009 clarified that construction-linked payments received from purchasers do not by themselves make the builder's pre-transfer activity taxable, because ownership remains with the builder until conveyance. It also recognised that construction for an ultimate owner's personal use is covered by the residential complex exclusion. On this reasoning, the value attributable to land and the builder's own construction activity were not taxable. en-us Wed, 22 Apr 2009 00:00:00 +0530 Fri, 19 Apr 2013 15:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144104 Construction activity undertaken by a builder or promoter under an agreement to sell, before execution of the sale deed, is treated as self-service and falls outside service tax on construction of complex under Section 65(105)(zzzh). The Board's circular dated 29-01-2009 clarified that construction-linked payments received from purchasers do not by themselves make the builder's pre-transfer activity taxable, because ownership remains with the builder until conveyance. It also recognised that construction for an ultimate owner's personal use is covered by the residential complex exclusion. On this reasoning, the value attributable to land and the builder's own construction activity were not taxable. Case-Laws Service Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144104