Preferential Location - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Preferential Location (w.e.f. 1-7-2010 ) What is taxable - 65(105)(zzzzu) Any services provided or to be provided to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include services covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place. Explanation. For the purposes of this sub-clause, ''preferential location'' means any location having extra advantage which attracts extra payment over and above the basic sale price;'. Who is the receiver of service Any person Who is the provider of service A Builder / Any person authorized by such builder