1.REAL ESTATE: If completion certificate is obtained by local municipal bodies like gram panchayat , then property is transferred- Service tax is applicable .
2.AD AGENCY: Ad. agency providing services in new print (printing ad for clients in news paper) attracts Service tax or not in present circumstances.
3.Submission of Hard copy of Qtr.ly ST return is neccessary or not.
Query No.2:The exemption given in Negative list is not available to Advertisement agency, hence they are liable to pay tax because they also apply their expert knowledge for the add to be published.
Query No.3: submission of hard copy is not required as per circular no. 956/17/2011 CX dated 28-09-2011. A return is called successfully filed when it is accepted by the system as filed