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Service Tax On Development Agreement

My specific question is: 1) Is the developer required to pay ST for the part sold or sold to the buyer and withdraw the service tax from the buyer? (2) Normally, partial payments are made in the form of “advances” and registration of sales before the property receives a certificate of opposition from the authorities. – In this scenario, does the buyer have to pay the tax on the services? I would be very grateful if those clarifications could be clarified. 1. The obligation to remunerate the services shall arise at the time of delivery in accordance with the provisions of this Section. 3. The gross amount invoiced for the provision of taxable services shall include any amount received for the provision of taxable services before, during or after the provision of that service. In the present case, the amount resulting from the consideration received from the owner of the land by the applicant in the form of land rights is included in the value of the villas sold to a potential client, which would mean that the consideration received by the applicant in the form of a development right is considered eligible. The certificate of the chartered accountant recorded in the minutes by the applicant is detailed and attests that the applicant has paid the service tax on the consideration she received and, in this case, there is no reason to reclaim a service tax on villas built and remitted to landowners. Since Article 50C is a legal fiction and its scope and scope are limited to what is written in the provision. Therefore, this provision can only be invoked in the event of a transfer of land or buildings or both.