Land owners service tax liability

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nitesh agarwal (Querist)
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09 February 2012 1a. Assessee 'X' is the land owner and assessee 'Y' gets that plot of land developed called the land developer.Land owner Co. 'X' and Developer Co. 'Y' enters into a Joint venture agreement with a specified ratio say 70% of constructed area to developer and 30% to land owner. Is land owner assessee 'X' liable to pay service tax to developer for developing his portion of constructed area i.e., 30% on this JV agreement? If yes then, whether service tax paid by 'land owner' to 'developer' (input tax) is adjustable against service tax paid to Govt. which is collected from customers (output tax).
1b. Now, assessee 'Y' Developer Co. is also one of the 10 land owners and all land owners decide to develop the property jointly to enter into an MOU/agreement stating that Y Co. will look after all the construction work and will also arrange/invest total funds for construction & for which he will get 80% constructed area though he owns 10% land only. Similarly all other land owners will get 2% of the constructed area each though they own 10% of the land. Is service tax applicable in the above case? And whether input tax can be set off against output tax as explained in the previous case.
2. Also i want to know whether sale of car parking to the flat purchasers has been included in service tax. If yes from which date? So far as i know it was not applicable in car parking

nitesh agarwal

nitesh agarwal (Querist)
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13 February 2012 i will post the answer once i get it.i will it get it soon.please anyone can post their views if they want it