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    <title>Status of Service Tax liability</title>
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    <description>Where a promoter transfers a sale agreement before construction completion, Service tax liability attaches to the party receiving consideration: the new promoter is liable for service tax on payments or advances he receives before completion of the service; the original promoter must discharge tax on all payments and advances he received up to the transfer date, with subsequent receipts attracting the successor&#039;s liability.</description>
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      <description>Where a promoter transfers a sale agreement before construction completion, Service tax liability attaches to the party receiving consideration: the new promoter is liable for service tax on payments or advances he receives before completion of the service; the original promoter must discharge tax on all payments and advances he received up to the transfer date, with subsequent receipts attracting the successor&#039;s liability.</description>
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      <law>Service Tax</law>
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