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Service Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Levy of service tax on construction and sale of flats - There is ...


Service Tax on Flat Construction Not Discriminatory if No Payment Made Before Completion Certificate Issued.

June 26, 2013

Case Laws     Service Tax     HC

Levy of service tax on construction and sale of flats - There is nothing discriminatory or arbitrary in excluding completed constructions, from the purview of service tax, for which no sum is received from the prospective buyer before grant of completion certificate. - HC

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