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does service tax apply when selling or buying open plot

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(Querist)
24 April 2017 does service tax apply in selling or buying open plot
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Sunil

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Sunil (Expert)
24 April 2017 No service tax. Only stamp duty. However if you are developer and make construction on it and sell it then service tax is applicable (sale of plot plus building)
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vijay

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vijay (Querist)
24 April 2017 thank you sir
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