TaxTMI 
TaxTMI 
Clarification regarding Liability of Service Tax under the category "Construction of Complex Services"
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....fined as:- Section 65(105)(zzzh) of the Act defines the taxable service as 'any service provided or to be provided to any person, by any other person' in relation to construction of complex. 2. With effect from 1-7-2010 (the Finance Act, 2010), an explanation has been inserted below sub-clause (zzzh) of section 65(105) to clarify that unless the entire consideration for the property is paid afte....
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....e time being in force) shall be deemed to be service provided by the builder to the buyer". 4. Representations have been received from trade requesting clarification particularly for advance payments for services of Construction of Residential Complex rendered after 1-7-2010 and also for service tax collected by builders even where no liability exists. It is hereby clarified that- (a) Where serv....
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.... the parenthesis ( ) in the "Explanation" in para 3. (c) For services rendered after 1-7-2010 for which payment was made prior to 1-7-2010, service tax has been exempted by the Govt. based on documentary evidence vide notification No. 36/2010-S.T., dated 28-6-2010 as amended. Therefore, this benefit can be availed by builders on the basis of documentary evidence. Authority competent to issue com....