Service tax
Querist : Anonymous
Querist : Anonymous
Querist : Anonymous
No Service Tax is payable on amounts received after 01.07.2010 if the completion certificate was obtained before 01.07.2010, for construction services.
✅ Short Answer:
Yes, there is clear clarification issued by the CBEC (now CBIC) on this.
📜 Relevant Clarification:
🟢 CBEC Circular No. 151/2/2012-ST dated 10.02.2012
This circular explicitly clarifies that:
🔹 No Service Tax is payable on construction services, if the completion certificate was received prior to 01.07.2010, even if the consideration is received later.
📌 Extract from the Circular:
Para 3 – "...In cases where the builder has received completion certificate before 1st July 2010, no service tax would be applicable even if the payments are received later."
🔗 Circular Title: Clarification on levy of service tax on construction services – Reg.
📅 Date: 10 February 2012
📄 Circular No.: 151/2/2012-ST
✅ Summary:
Scenario Service Tax Applicability Supporting Circular
Completion certificate before 01.07.2010 ❌ Not Applicable ✔️ Circular No. 151/2/2012-ST, dated 10.02.2012
Payment received after 01.07.2010 ❌ Still not taxable, if above condition is met ✔️ Confirmed in same circular
📁 For Your Records:
You can quote and attach this circular if you need to show proof to clients, auditors, or department officials.
Click here to login now
Similar Resolved Queries
- ITR 2 Short Term gain & Long term gain
- Off Market debit and credit transaction
- Itr 1 processing
- Reporting Income under Section 44ADA
- ITR returnFY25-26
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR validation error - Balance sheet is not filled
- ITR 1: Details for showing Exempt Income
- Building and other construction workers welfare cess act 1996
- Article ship defecit
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- Tax liability on income of freelancer
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
