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06 March 2010 The following explanation inserted in finance bill 2010 related to service tax on complex Service. Kindly inform this explanation applicable from which date? -In the ‘Construction of complex service’, it is being provided that unless the entire consideration for the property is paid after the completion of construction (i.e. after receipt of completion certificate from the competent authority), the activity of construction would be deemed to be a taxable service provided by the builder/promoter/developer to the prospective buyer and the service tax would be charged accordingly" - This "explanation inserted" appicable from which period.
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Jigar

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Jigar (Expert)
06 March 2010 As provided in this Finance Bill, it is applicable from 2005.
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