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    <title>service tax on commercial complex joint venture</title>
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    <description>Service tax applies where a builder receives land or development rights before the building completion certificate and transfers flats to the landowner as consideration; such transfers constitute taxable services and service tax is payable, with valuation and timing guidance provided by the departmental circular referenced in the commentary.</description>
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      <description>Service tax applies where a builder receives land or development rights before the building completion certificate and transfers flats to the landowner as consideration; such transfers constitute taxable services and service tax is payable, with valuation and timing guidance provided by the departmental circular referenced in the commentary.</description>
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      <law>Service Tax</law>
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