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1. Construction of Residential Complex u/s 65(105)(zzzh) – Undivided Share of Land - at no stage the Board clarified that if land was sold first and then construction is...

2. Construction of residential and commercial complex - Tri-partite Agreement - there cannot be any service tax liability in respect of the construction of flats provided...

3. 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....

4. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

5. Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier....

6. Levy of GST - sale of developed plot of land - The activity of the sale of developed land is covered under 'construction of a complex intended for sale to a buyer' and...

7. Levy of GST - Valuation - construction services / superstructure - undivided and impartible share of land - the value of land, or the undivided share of land, as the...

8. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

9. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

10. Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

11. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

12. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

13. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

14. Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

15. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...