https://www.taxtmi.com/notifications?id=105644 Amendment clarifies that construction for sale is taxable where consideration is received wholly or partly before issuance of the completion certificate and distinguishes residential units meeting specified carpet area and price thresholds from other constructions. Taxability is subject to two conditions: CENVAT credit on inputs has not been taken under the CENVAT Credit Rules, 2004, and the value of land is included in the amount charged to the service receiver. en-us Wed, 08 May 2013 00:00:00 +0530 Fri, 10 May 2013 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=105644 Amendment clarifies that construction for sale is taxable where consideration is received wholly or partly before issuance of the completion certificate and distinguishes residential units meeting specified carpet area and price thresholds from other constructions. Taxability is subject to two conditions: CENVAT credit on inputs has not been taken under the CENVAT Credit Rules, 2004, and the value of land is included in the amount charged to the service receiver. Notifications Service Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=105644