https://www.taxtmi.com/forum/issue?id=548 Where a builder transfers completed apartments constructed on his own land, such sales do not attract service tax under construction-of-residential-complexes; however, if the builder transfers a semi-finished unit and performs finishing works for remuneration under a development agreement, those finishing works constitute a taxable works contract and the taxable value is the construction cost of the services performed, the immovable property having already borne stamp duty. en-us Thu, 27 Sep 2007 18:42:15 +0530 Thu, 23 Jan 2025 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=548 Where a builder transfers completed apartments constructed on his own land, such sales do not attract service tax under construction-of-residential-complexes; however, if the builder transfers a semi-finished unit and performs finishing works for remuneration under a development agreement, those finishing works constitute a taxable works contract and the taxable value is the construction cost of the services performed, the immovable property having already borne stamp duty. Discussion-Forum Service Tax Thu, 27 Sep 2007 18:42:15 +0530 https://www.taxtmi.com/forum/issue?id=548