TMI Blogresidential complexX X X X Extracts X X X X X X X X Extracts X X X X ..... one of our clients who sells his own lands to the parties by a composite agreement ( lands are registered first) and by the same agreement he builds residential houses to the buyers of the lands. He collects the proceeds in stages. Once the construction work is completed he hands over the house key to the buyer. He is now ordered to pay service tax under residential complex services. We are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplaining the dept that though he is developing more than 12 residential houses, yet he is not liable to pay service tax as he is a builder and he without engaging any person develops the buildings, by virture of master circular of the department 96/7/2007 (which clearly spells out that developers are not service providers if they don't engage any separate contractors for developing the houses) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not liable for service tax. The dept is not accepting him as the developer. We have also cited the budget 10-11 proposals that .. builders who collect the proceeds in peicemeal are also liable to service tax which implies that until then they are not liable for service tax. any similar cases may kindly be discussed a k subramanian Chartered Accountant - Reply By GOPALJI AGRAWAL - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply = Dear Surender Ji May please clarify more authoritatively. - residential complex - Query Started By: - a k subramanian Dated:- 24-3-2012 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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