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    <title>WHAT IS SERVICE TAX PAYABLE?</title>
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    <description>Question whether service tax applies where a builder completed the majority of construction before the amendment creating deemed construction service and received payments after; a High Court stay suspended enforcement of the amended provision and a government notification exempted advances paid before the effective date. For agreements combining land and construction, a statutory abatement reduces the taxable value of the agreement for service-tax calculation. The core issue is whether prior completion limits liability to subsequent work, aside from valuation and abatement treatment.</description>
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    <lastBuildDate>Thu, 23 Jan 2025 15:58:06 +0530</lastBuildDate>
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      <description>Question whether service tax applies where a builder completed the majority of construction before the amendment creating deemed construction service and received payments after; a High Court stay suspended enforcement of the amended provision and a government notification exempted advances paid before the effective date. For agreements combining land and construction, a statutory abatement reduces the taxable value of the agreement for service-tax calculation. The core issue is whether prior completion limits liability to subsequent work, aside from valuation and abatement treatment.</description>
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