Developer

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..... Developer
Query (Issue) Started By: - Chandravijay Shah Dated:- 19-7-2010 Last Reply Date:- 23-7-2010 Service Tax
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Service Tax
Dear Sir For new Service Tax Registration of a Developer, it should apply for which kinds of services? Say, for (1) Real Estate (2) Additional Facilities. Which clauses of Finance Act, 1994 are applicable? "construction services" has more than one f .....

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..... ollowing categories: 65(105)(zzq) Commercial or Industrial Construction Service wef 10-09-2004 65(105)(zzzh) Construction of Complex wef 16-06-2005 65(105)(zzzza) Works contract wef 01-06-2007 65(105)(zzzzu) Preferential Location - Special service provided by a builder etc, to the prospective tax buyers such as providing preferential location or external or internal development of complexes on ext .....

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..... ra charges wef 01-07-2010 Which of the above services should be included in ST-1 ? Reply By ANAND SHEMBEKAR: The Reply: Dear Mr. Chandravijay Shah For new service tax registration , person has to classify the service as per section 65A , you can apply for all services in single registration.It is better to take registration for zzq,zzzh,zzzza,zzzzu .Each contract is separate according to the nat .....

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..... ure of work you can classify the service and pay the service tax accordingly. ANAND SHEMBEAKR CELL 9209904370 65A. 1[Classification of taxable services] (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65. (2) When for any reason, a taxable service is, prima facie, classifiable unde .....

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..... r two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows:— (a) the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general description; (b) composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified .....

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..... as if they consisted of a service which gives them their essential
Discussion Forum - Knowledge Sharing .....

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