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Service tax on sale of plot/land

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15 March 2016 Pls inform whether service tax s applicable on sale of open plot? Officer is of the view that since road have been made, boundaries hs been built up, leveling of land has been carried out hence service tax is applicable. Pls comment on above If there s any case law then pls send the same.
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
16 March 2016 If the land development was done by your company, then the stand of the department is justified. However, if the development was outsourced - to another body corporate - the liability for land development is on the service provider. If it was a works contract, however, your company would be liable for part of the service (Works Contract) under RCM, but if it was a contract of business support, then the service provider is liable. To the best of my knowledge, there is no case law - CESTAT, HC or SC regarding the matter raised by you.

There is no service tax per se on the sale of open land with or without boundary walls.
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