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TMI BlogClarification regarding Liability of Service Tax under the category "Construction of Complex Services"X X X X Extracts X X X X X X X X Extracts X X X X ..... mplex Services " is defined 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 considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue such certificate under any law for the 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. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. The only exception to this is provided within 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o issue a completion certificate in respect of residential or commercial or industrial complex, as a per condition for its occupation. 6. All the Trade Associations and Chamber of Commerce and Industries are requested to bring the contents of this trade facility to the notice of the members of the association. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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