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Service tax chargeable on builders & developers

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 April 2014 Service tax chargeable on payment or due basis.(In case of Builders & Developers)

For Example:

Actual Amount Received Rs.500000

Amount Due (As per Completion Certificate 30%) Rs. 900000 (30% of Rs.3000000)

Service tax is chargeable on which amount?
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arihant kumar jain

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arihant kumar jain (Expert)
24 April 2014 Payment Or Due which Ever is Earlier.
You have to pay service tax on
=900000*40%*12.36%

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