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Service Tax on Residential Flats

This query is : Resolved 
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(Querist)
05 August 2008 A building construction company after constructing residential flats of more than 12 units, sells flats to customers. Whether such sell of flats are liable to service tax?
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CA Abhishek Tyagi

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CA Abhishek Tyagi (Expert)
10 August 2008 No sale of any thing will not come under the purview of Service tax act as it is not a serive provided by the construction company.
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