Workshop Objective
With the growth in population, the demand for "Housing” is ever on the increase. As the economy is booming, more and more residential and commercial space is required. All these factors cumulatively result in activating the Construction industry beyond imagination. More housing demand results in large scale land development, joint ventures, PPP’s & this in turn results in challenging financial and taxation implications.

In this workshop, effort will be made to highlight the financial & tax implications relating to real estate transactions and more particularly the joint development agreements. The issues taken up mainly relate to tax impact in relation to development agreements; capital gains issue for the land owners who provide the land for construction or for joint development; deductions available for those who develop various types of infrastructure and also for promoting certain projects. Effort is also made to make a passing reference to the legal and accounting aspects.

Workshop Topics

Indirect Tax Issues in Real Estate

• Service Tax Implications on Joint Development Agreements
  
• Applicability of Service tax on transfer of development rights
  
• Applicability of Service tax on long term lease of vacant land for construction
  
• Claim of Cenvat Credit: On due basis or payment basis?
  
• Case studies on acquisition of land and sale of properties 
  

Direct Tax in Real Estate Transactions

• Case studies on structuring of deals involving JDA
  
• Case studies on recent court rulings
  

Service Tax: Must know for Developers & Contractors

• Applicability
  
• Exemption to certain construction activities
  
• Exemption to sub-contractor
  
• Valuation of service portion in execution of a works contract
  
• CENVAT Credit
  
• Renting of Immovable Property as Output Service
  

Workshop Faculty Details to be advised soon

For Participation & Speaking Opportunities, contact
mail@blackarrowconferences.com