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Service Tax on Construction

Latest Articles


Construction Industry be Careful: Budget overrides Delhi HC Judgment- Suresh Kumar Bansal

Service Tax : Amid of all this steps an amendment has also been made under service tax laws relating to valuation of Construction Service. The r...

February 7, 2017 7770 Views 3 comments Print

Service Tax on Construction Industry – A compilation

Service Tax : Under the new regime of service tax i.e after 01.07.2012 service tax on construction service is explained u/s 66 E(b) i.e. declare...

August 27, 2016 67553 Views 7 comments Print

Service Tax on Real Estate / Construction Services

Service Tax : Decision given by Delhi High Court is for a period prior to July 2012. From July 2012 with introduction of Negative List, all the ...

June 24, 2016 37714 Views 4 comments Print

Decoding HC Judgment: Service tax on Under Construction Flats

Service Tax : CA Nikhil M. Jhanwar Decoding Judgment of Delhi HC on Service tax in case of Under-Construction Flats Real estate industry has bee...

June 18, 2016 9049 Views 1 comment Print

4 Amazing tax planning that you must look out for

Service Tax : We have a lot of verdicts and planning’s as discussed above, but due to the length constraint of a single article, we will be sh...

June 17, 2016 16459 Views 3 comments Print


Latest News


Mere transfer of title in immovable property is exempted from Service Tax

Service Tax : No Service Tax on Transfer of Immovable Property if entire consideration received after issue of Occupancy Certificate. In order t...

October 27, 2015 3565 Views 0 comment Print

HC upholds decision to levy service tax on flat, shop construction

Service Tax : In a decision that might have an impact on realty prices, the Bombay High Court has upheld the decision of the Union government to...

January 23, 2012 4271 Views 0 comment Print

Service tax on construction- Gujarat HC issues notice to Centre on service tax

Service Tax : A division bench of the Gujarat high court, headed by chief justice SJ Mukhopadhaya, has issued notices to the Union finance minis...

November 30, 2010 318 Views 0 comment Print

HC grants interim stay on Service Tax levy on buildings under construction

Service Tax : The Maharashtra Chamber of Housing Industry (MCHI) has said it is hopeful of an early decision on the service tax issue. The secon...

August 18, 2010 435 Views 0 comment Print

Builders likely to challenge imposition of service tax on flats under construction in court

Service Tax : Builders are all set to legally challenge the imposition of the service tax levied by the Centre on flats under construction. The ...

July 11, 2010 1229 Views 0 comment Print


Latest Judiciary


Classification of Construction Services under Works Contract: CESTAT Ruling

Service Tax : CESTAT Ahmedabad ruled that construction of new buildings or civil structures as turnkey projects falls under Works Contract Servi...

August 9, 2023 1719 Views 0 comment Print

Delhi HC Judgment on Construction of Complex Service- A Review

Service Tax : Thus, while the legislative competence of the Parliament to tax the element of service involved cannot be disputed but the levy it...

June 3, 2016 16051 Views 3 comments Print

Bombay High Court stays collection of Service Tax levied on buildings under construction

Service Tax : The Bombay High Court has granted an interim stay on collection of Service Tax levied on buildings under construction, following a...

July 23, 2010 5256 Views 0 comment Print

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

Service Tax : Construction of a complex intended for sale by the builder before, during or after construction is deemed to be a service provided...

July 23, 2010 532 Views 0 comment Print


Latest Notifications


Reg. POT for Valuation of flats given to Landowners for levy of Service Tax

Service Tax : According to the CBEC Education Guide on Taxation of Services, 2012 value of construction service provided to such land owner will...

January 20, 2016 9745 Views 0 comment Print

Service Tax on Redevelopment & Slum Rehabilitation Project (SRA), Floor rising charges

Service Tax : It has been 'mentioned that many builders charge additional amount known as "floor rise charges" in addition to the normal sale p...

September 8, 2012 22072 Views 4 comments Print


Latest Posts in Service Tax on Construction

Classification of Construction Services under Works Contract: CESTAT Ruling

August 9, 2023 1719 Views 0 comment Print

CESTAT Ahmedabad ruled that construction of new buildings or civil structures as turnkey projects falls under Works Contract Service. Analysis of Kirti Infrastructures Ltd case.

Construction Industry be Careful: Budget overrides Delhi HC Judgment- Suresh Kumar Bansal

February 7, 2017 7770 Views 3 comments Print

Amid of all this steps an amendment has also been made under service tax laws relating to valuation of Construction Service. The real estate sector currently comes under the ambit of service tax, when it receives sum from its buyers during the construction period

Service Tax on Construction Industry – A compilation

August 27, 2016 67553 Views 7 comments Print

Under the new regime of service tax i.e after 01.07.2012 service tax on construction service is explained u/s 66 E(b) i.e. declared service of the Finance Act,1994. The constitutional validity was also upheld under old regime in case of Maharashtra Chamber of Housing Industry v. Union of India

Service Tax on Real Estate / Construction Services

June 24, 2016 37714 Views 4 comments Print

Decision given by Delhi High Court is for a period prior to July 2012. From July 2012 with introduction of Negative List, all the services other than those specified in the negative list and those exempt from service tax, shall be liable for service tax.

Decoding HC Judgment: Service tax on Under Construction Flats

June 18, 2016 9049 Views 1 comment Print

CA Nikhil M. Jhanwar Decoding Judgment of Delhi HC on Service tax in case of Under-Construction Flats Real estate industry has been in limelight for reasons, right or wrong every season from economy to environment, from tax to transaction, from consumer to court. This time it struck chord with tax battle. We are discussing about […]

4 Amazing tax planning that you must look out for

June 17, 2016 16459 Views 3 comments Print

We have a lot of verdicts and planning’s as discussed above, but due to the length constraint of a single article, we will be sharing with you some more valuable articles in a near future, till then enjoy the above cases and save your lakh of hard earned money and spend it in something more valuable.

Are Builders liable to Service Tax on Construction of Complex?

June 16, 2016 10366 Views 6 comments Print

When builders render services in relation to construction of complex, it is a case of composite contract with buyers of flats. No doubt service element is involved in the construction of complex and the levy is justified by the Hon’ble Delhi High Court, but still no service tax can be charged by the builders from the buyers. The situation will become crystal clear when we have a glimpse at the background of this levy.

Road ahead for Developers after Delhi High Court Judgement

June 12, 2016 7588 Views 4 comments Print

All of us would have observed reports in the press, that the Hon’ble Delhi High Court has ruled on 3.6.2016, in the case of a writ petition, that in the case of a composite contract between a buyer of an apartment and the developer of the apartment, wherein the total value of the apartment includes the value of land also, no service tax can be levied.

Service Tax on Flats can not be Levied on Composite Contracts

June 9, 2016 9937 Views 5 comments Print

In one of the recent judgments of Delhi High Court (Division Bench), the court while disposing the WP(C) No. 2235/2011 and WP(C)2971/2011 in the matter of Suresh Kumar Bansal and Anuj Goyal v. Union of India has held that Service Tax on flats can not be levied on composite contracts.

Delhi HC Judgment on Construction of Complex Service- A Review

June 3, 2016 16051 Views 3 comments Print

Thus, while the legislative competence of the Parliament to tax the element of service involved cannot be disputed but the levy itself would fail, if it does not provide for a mechanism to ascertain the value of the services componentwhich is the subject of the levy.[Para 37]