Valuation method for flats handed over to land owners by builders/ developers
Regarding valuation of flats for levy of Service Tax Valuation method for flats handed over to land owners by builders/ developers as recommended by Education Guide 2012 (Para 6.2.1) and the CBEC Circular No. 151/2/2012-ST dated 10.2.2012 are divergent in nature. According to the CBEC Education Guide on Taxation of Services, 2012 value of construction service provided… Read More »