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    <title>Availment of abatement - Notification No. 18/2005</title>
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    <description>Query asks whether profit on land is excluded from taxable gross amount under Notification No. 15/2005 and requests alternate valuation if abatement under Notification No. 18/2005 is availed. The reply states that an owner who builds and then sells the complex is not, on the respondent&#039;s view, engaged in a taxable service, whereas a contractor who constructs for another is liable to service tax; further factual particulars are required if the roles differ.</description>
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      <description>Query asks whether profit on land is excluded from taxable gross amount under Notification No. 15/2005 and requests alternate valuation if abatement under Notification No. 18/2005 is availed. The reply states that an owner who builds and then sells the complex is not, on the respondent&#039;s view, engaged in a taxable service, whereas a contractor who constructs for another is liable to service tax; further factual particulars are required if the roles differ.</description>
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