Land Owner Liable for Service Tax on Flats Sold Pre-Completion Certificate; No Tax for Post-Certification Sales.

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Full Text of the Document

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....Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner. However, the flats sold after the said date of receiving completion certificate, since no more construction services were rendered after the said date, the land owner will not invite any liability to the Service Tax. - AT....