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    <title>Service Tax on Builders - An analysis and constitutional provisions:</title>
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    <description>Proposed amendments deem construction of new buildings intended for sale by a builder to be a taxable service where money is received from or on behalf of the prospective buyer before the grant of a completion certificate; such receipt is treated as conclusive evidence of intent to provide taxable service, reversing an earlier Board circular that treated pre-transfer construction as &quot;self-service.&quot;</description>
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      <description>Proposed amendments deem construction of new buildings intended for sale by a builder to be a taxable service where money is received from or on behalf of the prospective buyer before the grant of a completion certificate; such receipt is treated as conclusive evidence of intent to provide taxable service, reversing an earlier Board circular that treated pre-transfer construction as &quot;self-service.&quot;</description>
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