https://www.taxtmi.com/article/detailed?id=5598 The article explains that mere transfers of title in immovable property remain excluded from service tax, but composite transactions or receipts for development works can attract tax-especially amounts received before completion certification under the post-negative-list regime where such receipts may be treated as works-contract consideration. Developers can limit taxable exposure by segregating land value and government-ceded infrastructure (notably roads) from receipts, substantiating allocations with accounting records and engineer certificates, and paying service tax only on the residual development services. en-us Fri, 02 May 2014 06:27:33 +0530 Fri, 02 May 2014 06:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5598 The article explains that mere transfers of title in immovable property remain excluded from service tax, but composite transactions or receipts for development works can attract tax-especially amounts received before completion certification under the post-negative-list regime where such receipts may be treated as works-contract consideration. Developers can limit taxable exposure by segregating land value and government-ceded infrastructure (notably roads) from receipts, substantiating allocations with accounting records and engineer certificates, and paying service tax only on the residual development services. Articles Service Tax Fri, 02 May 2014 06:27:33 +0530 https://www.taxtmi.com/article/detailed?id=5598