Applicability of ser tax on plotting & selling the estate

This query is : Resolved 

05 November 2012 Is service tax applicable to acticity of plotting and selling of land under works contract or Construction service? Please note that an Assessee does not make any construction on the said land. He only plots and sells the same to customer.

Regards
Alpesh Patel

05 November 2012 No Service Tax Applicability since no construction services are involved.

05 November 2012 thanks for prompt co-operation. Is this service taxable in any other head other than construction?


07 November 2012 sale of land per-se is not a service liable to service tax under any taxable head.

08 November 2012 Thanks for replying.



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