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Complex Construction Service

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..... Dear Sir BRIEF FACTS X Ltd. is engaged in Real estate projects viz . Construction/ development of buildings including independent villas , high rise buildings. X Ltd. has some plots in Z Coloney and having plans to construct high end independent villas on some of them. The Z Coloney is promoted by Y Ltd and its associate companies ( incl X Ltd) and licences for developing .....

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..... colonies have been granted by Town Country Planning, to Y Ltd and its associates. The Z Coloney has following features: a) More than 100 individual villas / residential units b) Shopping Complex, School, hospitals etc c) Colony Roads Each associate company is constructing and selling its own villas in its company name and each villa has different lay out plan. X L .....

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..... td. has entered agreements with intended buyers to construct independent villas and sell it on ownership and composite (plot plus Villa) basis. i) The Agreed selling price includes internal development charges ( IDC) for laying of Road, water lines, sewerage and external development charges (EDC) ii) Each Villa has different layout plan Whether Service Tax is applicable under Compl .....

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..... ex Construction Service ? Also, Whether Decision given in the case of Micro Marvel projects Ltd. Vs commissioner of CST (2008 (9) TMI 80 - CESTAT, CHENNAI) = ( 2008)18 VST 433 is applicable in above case. Some of our professional friends are of the view that since colony has more than 12 villas, Common facilities approval from authority , service tax is applicable whereas, some friends .....

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..... have view that since Villa has independent lay out and every villa is different then it is single dwelling unit and main condition of 12 dwelling units not fulfilled service tax is not applicable. Kindly accord your view in the light of professional experience. Regds Manoj - Reply By CA. Surender Gupta - The Reply = As per my view, service tax is to be levied. Kindly share your views an .....

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..... d experience. - Complex Construction Service - Query Started By: - Manoj Sharma Dated:- 12-11-2011 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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