https://www.taxtmi.com/forum/issue?id=2105 Payments received by the builder prior to the notification's effective date are not taxable and demands to collect service tax on such pre-effective-date receipts are unwarranted; payments received after the effective date but before obtaining the completion certificate are taxable, making the date of receipt and the completion certificate condition the operative criteria for service tax liability. en-us Tue, 10 Aug 2010 14:08:17 +0530 Thu, 23 Jan 2025 15:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2105 Payments received by the builder prior to the notification's effective date are not taxable and demands to collect service tax on such pre-effective-date receipts are unwarranted; payments received after the effective date but before obtaining the completion certificate are taxable, making the date of receipt and the completion certificate condition the operative criteria for service tax liability. Discussion-Forum Service Tax Tue, 10 Aug 2010 14:08:17 +0530 https://www.taxtmi.com/forum/issue?id=2105