Section 66E of Chapter V of the Finance Act 1994 define Declared Services and as per Section 66E(b), construction of complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of completion-certificate by the competent authority`.
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Explanation of above section define “competent authority” means the Government or any authority authorized to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:–– (A) architect registered with the Council of Architecture constituted under the Architects Act, 1972; or (B) chartered engineer registered with the Institution of Engineers (India); or (C) licensed surveyor of the respective local body of the city or town or village or development or planning authority; (II) the expression “construction” includes additions, alterations, replacements or remodeling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
Above explanation make it very clear that completion certificate is must to get benefit of non-chargeability of service tax or if there is no such local law requirement then any of the above 5 documents will fulfill law requirement.
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Above law requirement is further substantial by Point 6.2.7 of Education Guide issued by dept of service tax which also provide that first priority is completion certificate from competent authority, hence we need to ascertain that whether there is completion certificate requirement as per local law or if there is no such requirement then any of the above 5 document is must.