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    <title>Liability of service tax - proportionate basis</title>
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    <description>Service tax liability arises when a party undertakes construction services and receives land-share consideration; one view treats the builder as a service provider liable to pay service tax, with valuation equal to the gross amount charged to the landowner for the construction of the landowner&#039;s portion. Classification as a works contract or other arrangement requires detailed factual analysis and affects tax treatment and valuation.</description>
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      <description>Service tax liability arises when a party undertakes construction services and receives land-share consideration; one view treats the builder as a service provider liable to pay service tax, with valuation equal to the gross amount charged to the landowner for the construction of the landowner&#039;s portion. Classification as a works contract or other arrangement requires detailed factual analysis and affects tax treatment and valuation.</description>
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