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2016 (4) TMI 1036 - HC - Service TaxValidity of circular of the Central Board dated 10.2.2012 - Liability of Service tax - Agreement for development entered into between the petitioner and his siblings with the fifth respondent - Held that:- the agreement that the petitioner had, cannot be separated into two portions. The agreement gave rise to a bouquet of rights for the fifth respondent builder. One was to put up a construction of an area, a part of which could be sold by them to third parties. They could be sold not only as such, but also along with the undivided share of land. Those parties had certainly availed the services of the fifth respondent as a service provider. The petitioner did not stand on a different footing than those persons. Therefore, the challenge of the petitioner to the circular, apart from the question of locus standi, does not merit acceptance. - Decided against the petitioner
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