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    <title>Imposition of service tax on Builders - regarding</title>
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    <description>Service tax on construction depends on transaction character: where the arrangement is an agreement to sell the developer retains ownership and construction before execution of the sale deed is treated as self service and not taxable; owner commissioned construction for personal use is excluded from tax; third party service providers engaged in construction remain liable for service tax.</description>
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    <pubDate>Thu, 29 Jan 2009 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 06 Jan 2012 15:10:00 +0530</lastBuildDate>
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      <title>Imposition of service tax on Builders - regarding</title>
      <link>https://www.taxtmi.com/circulars?id=5523</link>
      <description>Service tax on construction depends on transaction character: where the arrangement is an agreement to sell the developer retains ownership and construction before execution of the sale deed is treated as self service and not taxable; owner commissioned construction for personal use is excluded from tax; third party service providers engaged in construction remain liable for service tax.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 29 Jan 2009 00:00:00 +0530</pubDate>
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