https://www.taxtmi.com/forum/issue?id=1798 The finance bill's explanation treats construction as a taxable service unless the buyer makes full payment; Board Circular No.108/02/2009-ST had treated pre-sale-deed construction services as self-service and non-taxable until completion and full payment. The reply disputes that projects without a completion certificate at levy can be deemed complete, warns of disputes over amounts collected before the levy, and advises builders to obtain completion certificates or seek a clarification/exemption from the central government. en-us Mon, 01 Mar 2010 18:28:05 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1798 The finance bill's explanation treats construction as a taxable service unless the buyer makes full payment; Board Circular No.108/02/2009-ST had treated pre-sale-deed construction services as self-service and non-taxable until completion and full payment. The reply disputes that projects without a completion certificate at levy can be deemed complete, warns of disputes over amounts collected before the levy, and advises builders to obtain completion certificates or seek a clarification/exemption from the central government. Discussion-Forum Service Tax Mon, 01 Mar 2010 18:28:05 +0530 https://www.taxtmi.com/forum/issue?id=1798