Service tax on developoment of plots

This query is : Resolved 

10 December 2015 Developer buys barren land and develops into plots laying roads, laying sewerage & water pipes, elcetricity connection and other common amenities. After that he sells those plots.
In this case, is Service Tax applicable on sale of plots?
If so on what amout?

10 December 2015 In this case service tax not applicable as plots are sold after development. It amounts to sale of immovable property for which service tax not applicable.

11 December 2015 If sales are made during the development of plots, by taking amounts on instalments.Then what is the position


11 December 2015 Then service tax applicable.

11 December 2015 Thanks Mr.Seetharaman



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