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    <title>Real Estate Developer liable to Service Tax on Residential Construction</title>
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    <description>The Authority for Advance Rulings held that booking, construction and sale of residential units by a developer on its own land are taxable services: booking of residential units is a taxable service and developer-led construction falls within the notified taxable service of Construction of Complex under the Finance Act, 1994. The ruling covers direct construction, subcontracting to contractors, and sale of plots with works contracts; it affirms developer liability even where petty contractors discharge service tax.</description>
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    <pubDate>Thu, 17 Apr 2008 22:16:00 +0530</pubDate>
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      <title>Real Estate Developer liable to Service Tax on Residential Construction</title>
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      <description>The Authority for Advance Rulings held that booking, construction and sale of residential units by a developer on its own land are taxable services: booking of residential units is a taxable service and developer-led construction falls within the notified taxable service of Construction of Complex under the Finance Act, 1994. The ruling covers direct construction, subcontracting to contractors, and sale of plots with works contracts; it affirms developer liability even where petty contractors discharge service tax.</description>
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