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TMI BlogAbatement - Construction of a complex, building, civil structure or a part thereof, intended for a saleX X X X Extracts X X X X X X X X Extracts X X X X ..... abated service - Notification no 26/2012-ST dated 20.6.2012 From 1.7.2012 to 28.2.2013 12. Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority. Effective Rate of tax : 25% of Service Tax prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the (i) above. Effective Rate of tax : 30% of Service Tax prescribed u/s 66B Conditions: (a) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004; (b) The value of land is included in the amount charged from the service receiver. From 8.5.2013 to 31.3.2016 - Notification No.09/2013 - 8.5.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04; (ii) The value of land is included in the amount charged from the service receiver From 1.4.2016 - Not. 08/2016 - Dated 1-3-2016 12. Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority Eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) the value added tax or sales tax, if any, levied thereon: Provided that the fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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