Service tax

Sir, my one of the client in engaged in the construction activity and purchasing agricultural land from market and sold open residential plots in the market. Whether service tax is applicable on selling of open plots ? If no then If my client done expenses for development of common amenities like road, compound wall and garden etc. then service tax applicable ? If yes then on which amount ?
Replies (1)
no service tax apply.
on question of development of common amenities like road etc if it is for public then no service tax

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