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Service Tax on builder

This query is : Resolved 

20 March 2010 Issue pertaining to builder/devloper.

A builder/deploper who own the land in their name and they have done certain development activities like plotting on lands ,consruction of road ,street lights, park and planting etc.And afterwards they sale individual plots to customer.Question is

Whether they are liable to service tax ?
If yes under which category and whats taxable value ?

22 March 2010 Since they are saelling the developed land it is transaction applicable for tsamp duty and a sale of IP.



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