Constitutional validity of amendment made by Finance Act, 2010 to construction services challenged

Construction of a complex intended for sale by the builder before, during or after construction is deemed to be a service provided by the builder to the buyer;

No service tax is leviable if entire payment for the property is paid by the buyer after completion of the construction including certification by the local authorities;

Thus service tax has been levied on any commercial or industrial construction of residential complex prior to obtaining completion certificate by creating a deeming f

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