https://www.taxtmi.com/forum/issue?id=5408 The collaboration arrangement yields three taxable elements: the builder's construction services (taxable as works contract on the construction portion), the landowner's receipt of booking advances (taxable as declared services), and transfers by the builder treated as transfer of booking rights. Taxability for each floor depends on contractual allocation of land and construction values; alternatives include charging service tax on the construction element for the owner's floor and treating other floors as declared services or applying the abatement to derive the taxable service portion. en-us Tue, 12 Mar 2013 16:41:47 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5408 The collaboration arrangement yields three taxable elements: the builder's construction services (taxable as works contract on the construction portion), the landowner's receipt of booking advances (taxable as declared services), and transfers by the builder treated as transfer of booking rights. Taxability for each floor depends on contractual allocation of land and construction values; alternatives include charging service tax on the construction element for the owner's floor and treating other floors as declared services or applying the abatement to derive the taxable service portion. Discussion-Forum Service Tax Tue, 12 Mar 2013 16:41:47 +0530 https://www.taxtmi.com/forum/issue?id=5408