Dear Sir,
The issue with regard to Service Tax. The assessee is a partnership firm, firm itself is builder cum site owner. out 10 flats 4 flats were registered at semi finished stage, in this situation no doubt we have to pay service tax since ,there is service contract with the flat owner for remaining unfinished work. for the balance 6 flats, the firm sold only after completion of the construction in all respects, in this situation I think Service Tax is not required to pay since there is service contract with flat owner because it was sold completed flat.
please clarify in this regard. |