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.
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