https://www.taxtmi.com/news?id=376 Booking and instalment-based receipt for residential units constitutes a taxable Construction of Complex service rather than a Works Contract; the construction and allied services are referable to the agreement with the prospective buyer, and the timing of transfer of ownership does not determine service tax liability. The AAR applied Section 65A to classify the service under clause (zzzh) while noting potential arguability in using clause (c) alongside clause (a). en-us Mon, 21 Apr 2008 00:37:00 +0530 Fri, 22 Aug 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=376 Booking and instalment-based receipt for residential units constitutes a taxable Construction of Complex service rather than a Works Contract; the construction and allied services are referable to the agreement with the prospective buyer, and the timing of transfer of ownership does not determine service tax liability. The AAR applied Section 65A to classify the service under clause (zzzh) while noting potential arguability in using clause (c) alongside clause (a). News - Mon, 21 Apr 2008 00:37:00 +0530 https://www.taxtmi.com/news?id=376