https://www.taxtmi.com/forum/issue?id=110292 The developer is liable to pay service tax on flats allotted to the landowner as consideration; valuation is by comparable sales or, if unavailable, cost of construction plus reasonable profit (a Chartered Engineer's certificate may evidence cost). Painting, flooring or similar services included in the sale price form part of the composite sale and do not attract separate service tax; if supplied after sale, the service provider owes service tax. Services provided separately with material qualify as Works Contract Service with abatement and reverse charge considerations; pure labour without material does not. en-us Tue, 03 May 2016 17:33:18 +0530 Thu, 23 Jan 2025 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110292 The developer is liable to pay service tax on flats allotted to the landowner as consideration; valuation is by comparable sales or, if unavailable, cost of construction plus reasonable profit (a Chartered Engineer's certificate may evidence cost). Painting, flooring or similar services included in the sale price form part of the composite sale and do not attract separate service tax; if supplied after sale, the service provider owes service tax. Services provided separately with material qualify as Works Contract Service with abatement and reverse charge considerations; pure labour without material does not. Discussion-Forum Service Tax Tue, 03 May 2016 17:33:18 +0530 https://www.taxtmi.com/forum/issue?id=110292