https://www.taxtmi.com/forum/issue?id=110020 Service tax is payable where a builder/developer receives consideration as land or development rights before the completion certificate; construction service is taxable and the builder must account for tax on flats allotted to the landowner under a Joint Development Agreement, with the landowner treated as a service receiver. Consolidation of construction activities under Works Contract Service brings such transfers within taxable scope, and prior agreement dates do not eliminate the liability if the conditions for taxable construction service are satisfied. en-us Fri, 11 Mar 2016 12:54:21 +0530 Thu, 23 Jan 2025 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110020 Service tax is payable where a builder/developer receives consideration as land or development rights before the completion certificate; construction service is taxable and the builder must account for tax on flats allotted to the landowner under a Joint Development Agreement, with the landowner treated as a service receiver. Consolidation of construction activities under Works Contract Service brings such transfers within taxable scope, and prior agreement dates do not eliminate the liability if the conditions for taxable construction service are satisfied. Discussion-Forum Service Tax Fri, 11 Mar 2016 12:54:21 +0530 https://www.taxtmi.com/forum/issue?id=110020