https://www.taxtmi.com/article/detailed?id=7160 Service tax applies to construction services supplied by developers to landowners under development agreements where land or development rights are exchanged for constructed flats; the developer is the taxable service provider even if consideration is in kind. The petitioner's challenge to departmental circulars on valuation and collection was held not maintainable because contractual allocation of burden to recipients and the developer's multiple rights support characterization as construction service. Administrative guidance treating the value as equivalent to similar flats governs assessment. en-us Wed, 28 Dec 2016 07:07:33 +0530 Wed, 28 Dec 2016 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7160 Service tax applies to construction services supplied by developers to landowners under development agreements where land or development rights are exchanged for constructed flats; the developer is the taxable service provider even if consideration is in kind. The petitioner's challenge to departmental circulars on valuation and collection was held not maintainable because contractual allocation of burden to recipients and the developer's multiple rights support characterization as construction service. Administrative guidance treating the value as equivalent to similar flats governs assessment. Articles Service Tax Wed, 28 Dec 2016 07:07:33 +0530 https://www.taxtmi.com/article/detailed?id=7160