Please note that the comments in this article are based on the modus operandi, as shown in paragraph 3 above. In the event of a deviation from the modus operandi, it is recommended that legal advice be taken to determine the exact effects on the service tax. Similar views were expressed in the case of IN RE: SHRI SANJEEV SHARMA 2018 (4) TMI 1077 – AUTHORITY FOR ADVANCE RULING, NEW DELHI, with the Authority estimating that the GST would be payable on two thirds of the total amount calculated for the transfer of land or shares of unspolected goods, as appropriate, and the total consideration for the provision of goods and services. In Andhra Pradesh and Telangana, there is a practice called – development agreement cum General Power of Attorney. Court-owned landowner and developer conclude the above agreement, it is registered (state registration authorities) – by appointment, LO receives some housing/land planned, just as the developer receives some apartments/planned area. The OL or The Developer have the right to sell their specific land independently according to Sir DAcumGPA, I signed in February 2012 a JDA with a 50/50 based contractor. It gave me two apartments and the owner took two apartments. The closing deed was received in February 2018 and the property of my two apartments was handed to me in June 2018. In this case, who has to pay the service fee for owner-homes – the owner or the owner? Sometimes the landowner can have the construction built for his own use for the purposes of his residence and agrees to share a potion of built area with the developer, even according to a JDA model.
In this case, the landowner never intends to give up his share of the built-up area. So, in such a situation, if TDR is taxable? The author considers that TDR should not be taxable in such cases, as it has never been with the intention of doing business or as part of the promotion of a transaction by the owner. The conditions of Section 7 are therefore not fully met and therefore there should be no supply. In addition, there will never be a commercial motive or profit in such transactions. However, it can also be argued that the definition of “business” as defined in Section 2(17) is very broad and encompasses any trade, trade, manufacturing, occupation, vacation, adventure or other similar activity, whether it is a financial benefit, regardless of the magnitude, frequency, continuity or regularity of that activity or transaction. Therefore, the activity of transfer of development rights by a landowner, individual or not, is a service subject to the GST. It is therefore important to discuss the concept of leasing and licensing when assessing the applicability of the development rights services tax. Cbec emptied around 151/2/2012-ST of February 10, 2012, it was specified that the applicability of the services tax under these common development models would be determined on the basis of the principles of revenue sharing between distributors/distributors and film exhibitors, who exhibit one film and another in their theatre. Given the nature of the development rights transfer agreement, the “sub-clause (v)”  of section 65,105) (zzzz) should be considered in this immediate case.