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Service tax on plot sales

This query is : Resolved 

23 January 2015 Dear Experts,

My client is developer of land and he sale residence plots ,
please tell whether he liable to pay service tax or not.

23 January 2015 In case of sale of residential complex, if he receive any amount before issuance of completion certificate then he is liable to pay Service Tax, and he can claim abatement under notification no. 26/2012 (as amended).



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