https://www.taxtmi.com/article/detailed?id=1523 Charges levied by builders for providing preferential location or special development features beyond the base sale price constitute a taxable service; these include locational preferences, superior finishes, internal/external infrastructure, fire-fighting and power backup, and attract service tax on the extra amount without abatement. Exclusions include parking charges, development levies paid to government/local authorities, and services by resident welfare associations. Completion certificates (including those from architects, chartered engineers or licensed surveyors) serve as the demarcation point for construction-related tax liability. en-us Thu, 01 Dec 2011 15:12:08 +0530 Thu, 01 Dec 2011 15:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1523 Charges levied by builders for providing preferential location or special development features beyond the base sale price constitute a taxable service; these include locational preferences, superior finishes, internal/external infrastructure, fire-fighting and power backup, and attract service tax on the extra amount without abatement. Exclusions include parking charges, development levies paid to government/local authorities, and services by resident welfare associations. Completion certificates (including those from architects, chartered engineers or licensed surveyors) serve as the demarcation point for construction-related tax liability. Articles Service Tax Thu, 01 Dec 2011 15:12:08 +0530 https://www.taxtmi.com/article/detailed?id=1523