Applicability of Service Tax where the entire work of construction is being carried out by the developer and builder themselves and the ready built flats are being sold. https://www.taxtmi.com/news?id=361 Where a developer undertakes construction without engaging any other person, no service provider-service recipient relationship exists and the activity is self-supply of services, so no taxable service is provided to another; the tribunal treated the administrative clarification as retrospective and remanded the matter for de novo consideration. en-us Mon, 14 Apr 2008 22:55:00 +0530 Mon, 23 Jun 2008 18:16:00 +0530 TaxTMI RSS Generator Applicability of Service Tax where the entire work of construction is being carried out by the developer and builder themselves and the ready built flats are being sold. https://www.taxtmi.com/news?id=361 Where a developer undertakes construction without engaging any other person, no service provider-service recipient relationship exists and the activity is self-supply of services, so no taxable service is provided to another; the tribunal treated the administrative clarification as retrospective and remanded the matter for de novo consideration. News - Mon, 14 Apr 2008 22:55:00 +0530 https://www.taxtmi.com/news?id=361