2016 (11) TMI 1640 - SCH - Service Tax

Legislative competence for Levy of service tax on preferential location charges while Purchasing a FLAT in the multi-storey group housing project - it was held in the case that no service tax under section 66 of the Act read with Section 65(105)(zzzh) of the Act could be charged in respect of composite contracts such as the ones entered into by the Petitioners with the builder. HELD THAT - Delay condoned - leave granted.

Summary

The Supreme Court of India condoned delay and granted leave for a case to be heard along with Civil Appeal No. 5690 of 2012. The Respondent did not have representation.