https://www.taxtmi.com/forum/issue?id=116 The query asks whether sale of flats from a residential complex built before introduction of service tax but sold after attracts tax. The operative principle is that services rendered before being brought within the tax net are not taxable merely because receipts arise later; applying this to multi-unit residential projects requires detailed factual and legal analysis regarding timing and characterization of the transaction. en-us Tue, 28 Mar 2006 20:42:46 +0530 Thu, 23 Jan 2025 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116 The query asks whether sale of flats from a residential complex built before introduction of service tax but sold after attracts tax. The operative principle is that services rendered before being brought within the tax net are not taxable merely because receipts arise later; applying this to multi-unit residential projects requires detailed factual and legal analysis regarding timing and characterization of the transaction. Discussion-Forum Service Tax Tue, 28 Mar 2006 20:42:46 +0530 https://www.taxtmi.com/forum/issue?id=116