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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Construction of complex services - the amount attributable to ...


Appellant's land rights as consideration included in villa sales value; demand set aside.

December 24, 2018

Case Laws     Service Tax     AT

Construction of complex services - the amount attributable to the consideration received by appellant in the form of land rights from the land owner stands included in the value of villas sold to prospective customer which would mean that whatever consideration was received by the appellant in form of developmental right was considered in assessable value - demand set aside.

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