de99180d_fications__Circulars__Analysis__Analysis
[Para.No.] 2.1 (A) [Clarification] (A) Taxability of the construction service : (i) For the period prior to 01/07/2010: construction service provided by the builder/developer will not be taxable, in terms of Board's Circular No.108/02/2009-ST dated 29.01.2009. [Analysis] 
The said circular has dealt with the transactions between builder / developer and buyer alone under two models and has not at all dealt with the taxability of service provided by the builder / developer to the landowner which is not for the landowner's personal use. Now as per the present clarification, it can be concluded that there is no liability to service tax, prior to 01.07.2010 for any builder / developer in so far as services provided to landowners as well as buyers.
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