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Service tax liablity

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11 October 2013 one persons purchases the big land and makes mall on this land, and takes the advances from persons who purchases the shops in mall. can this person is liable for service tax????
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CA Sanjeev Kr Jain

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CA Sanjeev Kr Jain (Expert)
13 October 2013 IF CONSIDERATION IS TAKEN BEFORE POSSESSION THEN SERVICE TAX IS APPLICABLE

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