https://www.taxtmi.com/article/detailed?id=1074 The statutory scheme deems construction intended for sale by a builder to be a taxable service, with definitions of construction of complex and residential complex covering finishing, repair and related works. Administrative directions allow completion certificates from architects or engineers to determine liability and prescribe abatement where land cost is included. The Punjab and Haryana High Court held that the levy targets the service element in construction, falls within Union legislative competence, and does not unlawfully tax sale in a manner encroaching on state powers. en-us Thu, 30 Dec 2010 00:00:00 +0530 Thu, 30 Dec 2010 00:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1074 The statutory scheme deems construction intended for sale by a builder to be a taxable service, with definitions of construction of complex and residential complex covering finishing, repair and related works. Administrative directions allow completion certificates from architects or engineers to determine liability and prescribe abatement where land cost is included. The Punjab and Haryana High Court held that the levy targets the service element in construction, falls within Union legislative competence, and does not unlawfully tax sale in a manner encroaching on state powers. Articles Service Tax Thu, 30 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=1074