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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Legislative competence for Levy of service tax on preferential ...


Service Tax on Preferential Location Charges in Housing Projects Challenged: Section 65(101)(zzzh) Lacks Valuation Mechanism.

June 4, 2016

Case Laws     Service Tax     HC

Legislative competence for Levy of service tax on preferential location charges while Purchasing a FLAT in the multi-storey group housing project - composite contract - Demand U/s 65(101)(zzzh) is not sustainable in the absence of valuation mechanism since no service can be levied on undivided share of land - HC

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