https://www.taxtmi.com/article/detailed?id=1737 Construction is treated as a deemed service and taxable unless the entire consideration is received only after issuance of a completion certificate by a competent authority (or specified professionals where no such authority exists). If any part of consideration is received before that certificate, service tax applies. Specified exemptions remove tax for government, non commercial, charitable and certain infrastructure original works. Valuation for units allotted to landowners uses comparable unit prices and point of taxation arises on transfer of possession or similar instrument. en-us Thu, 24 May 2012 17:45:43 +0530 Thu, 24 May 2012 17:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1737 Construction is treated as a deemed service and taxable unless the entire consideration is received only after issuance of a completion certificate by a competent authority (or specified professionals where no such authority exists). If any part of consideration is received before that certificate, service tax applies. Specified exemptions remove tax for government, non commercial, charitable and certain infrastructure original works. Valuation for units allotted to landowners uses comparable unit prices and point of taxation arises on transfer of possession or similar instrument. Articles Service Tax Thu, 24 May 2012 17:45:43 +0530 https://www.taxtmi.com/article/detailed?id=1737