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April 2012

Construction — Various business models — Circular No. 151/2/2012-ST, dated 10-2-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

In the light of varying business models and business practices prevalent in the construction sector across the country, the CBEC has vide this Circular clarified some of the significant issues pertaining to taxability and collection of service tax on different business models like:

(a) Tripartite Business Model

(b) Redevelopment including Slum Rehabilitation Projects

(d) Conversion Model

(e) Non-requirement of Completion Certificate/ where it is waived or not prescribed

(f) Build-Operate-Transfer (BOT) Projects

(g) Joint Development Agreement Model

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April 2012

Construction — Various business models — Circular No. 151/2/2012-ST, dated 10-2-2012.

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April 2012

Construction — Various business models — Circular No. 151/2/2012-ST, dated 10-2-2012.

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