Aplicbility of s.tax on busines sale/purchase of vacant plot

This query is : Resolved 

21 November 2013 If an assessee is doing the business of buying and selling vacant plots, will service tax provisions be applicable?

Please reply

21 November 2013 Dear Sushant
The charging section of Service Tax is on the amount of service provided by the service provider.
As the Sale of plots does not constitute service in any manner, there is no Service Tax Applicable on the same.

21 November 2013 Thank You Sir.

21 November 2013 If it is not his regular business, then he is not liable to pay service tax.


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