TaxTMI 
TaxTMI 
Residential Construction Service-15 bunglows
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....esidential Construction Service-15 bunglows<br> Query (Issue) Started By: - sumeet tholle Dated:- 5-7-2013 Last Reply Date:- 10-7-2013 Service Tax<br>Got 5 Replies<br>Service Tax<br>Dear Sir, My query is for period FY 10-11. One of my client constructed 15 bungalows only on one big plot. Would this fall under definition of "residential complex" and will applicable to Service Tax ? or this will....
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.... be treated as individual bunglows & hence no Service Tax applicable? Pl. guide. Waiting for your advice. Thanks. Sumeet C. Tholle, CA. Reply By Rama Krishana: The Reply: You have stated yourself that 15 bungalows have been constructed over one plot, now what the doubt remains about its taxability.? would you like to say 15 bungalows are one bungalow? to my mind, service is liable to tax. ....
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.... Reply By sumeet tholle: The Reply: Sir, Thanks. But Pl. refer my query is for period FY 10-11 & I also request your attention to CESTAT decision in the matter of Macro Marvel Projects Ltd. vs CST, Chennai. 2008 (9) TMI 80-CESTAT, Chennai. No change by Hon'ble Supreme Court also. Sir, Pl. reply- Issue is important for my client. Sumeet Tholle, CA. Reply By Rama Krishana: The Reply: Much wat....
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....er have been flown since than. The issue is old one and the provisions have been amended thereafter at various inetervals. Therefore, it is doubtful to rely upon the impugned decisioin in the present situation. However, if individual bungalow have been constructed with independent agreements with each owners as indepent residentail units you may claim exemption. But as you said it is 15 bungalow....
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....s on single plot, a difficult situation for you to get out of service tax net. Reply By a k subramanian: The Reply: Exact nature of contracts with the prospective buyers are to be seen for forming an opinion on this transaction. From the info provided it looks it is a sale of residential units to the buyers. If it is the case then it can be argued that there is no provision of taxable services ....
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....provided to anyone as it would amount to service to oneself. Again it all depends on how the registration takes place. In such a case stamp duty on the whole value of (Land and Building ) would have been paid by the buyers. If land alone is registered in the name of the prospective buyers and then building agreements are entered into between the land owners and the builders then it would definitel....
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....y attract ST as there is an element of service provided. CA A K Subramanian TIRUNELVELI TAMILNADU Reply By Pradeep Khatri: The Reply: Service Tax is applicable on such transactions.<br> Discussion Forum - Knowledge Sharing ....