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    <title>Applicability of Service tax on Works Contract / business of development and sale of immovable properties</title>
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    <description>Applicability of service tax on development-and-sale of immovable property turns on whether the developer is a service provider to purchasers and on the binding effect of the Board&#039;s circular; one decision treats the activity as not taxable under the impugned entries. The classification of works contracts and their transitional treatment under the newly introduced service-category provisions is disputed, and a judicial direction permitted taxpayers to pay under the new category subject to further orders, highlighting the role of circulars in contract categorisation.</description>
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