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    <title>Service tax applicability - sale of built up area</title>
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    <description>A collaboration where a builder develops the whole property and retains a portion is taxable as a work contract; the contractor/builder is liable to pay service tax on the entire project and the manner in which consideration is received is not relevant to determine taxability.</description>
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      <description>A collaboration where a builder develops the whole property and retains a portion is taxable as a work contract; the contractor/builder is liable to pay service tax on the entire project and the manner in which consideration is received is not relevant to determine taxability.</description>
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