Service tax liability on construction of residential complexes ...
Service Tax on Residential Complexes Accrual Basis, Preferential Location Charges Taxable.
Case Laws Service Tax
August 28, 2024
Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits.
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