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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Construction service - The flats sold by the land owner before ...

Case Laws     Service Tax

June 4, 2018

Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner. However, the flats sold after the said date of receiving completion certificate, since no more construction services were rendered after the said date, the land owner will not invite any liability to the Service Tax. - AT

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