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    <title>Abatement for construction of a complex, building, civil structures etc.</title>
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    <description>Amendment adjusts the taxable portion for service tax on construction of complexes, buildings or civil structures where land value is included: for residential units intended for sale, the lower taxable portion applies if either the carpet area is within the prescribed threshold or the charged amount is below the prescribed threshold; otherwise a higher taxable portion applies, with an exception where full consideration is received only after issuance of the completion certificate.</description>
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      <description>Amendment adjusts the taxable portion for service tax on construction of complexes, buildings or civil structures where land value is included: for residential units intended for sale, the lower taxable portion applies if either the carpet area is within the prescribed threshold or the charged amount is below the prescribed threshold; otherwise a higher taxable portion applies, with an exception where full consideration is received only after issuance of the completion certificate.</description>
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