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    <title>Service Tax Liability on self made residential apartment</title>
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    <description>Where an individual constructs residential apartments on self-purchased land, using personally procured materials and salaried labour, and intends to sell after completion without prior sale agreements or advances, there is no liability under either VAT or Service Tax provided the activity is genuine and adequate evidence is available to substantiate that factual position.</description>
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      <description>Where an individual constructs residential apartments on self-purchased land, using personally procured materials and salaried labour, and intends to sell after completion without prior sale agreements or advances, there is no liability under either VAT or Service Tax provided the activity is genuine and adequate evidence is available to substantiate that factual position.</description>
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