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Service Tax - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Demand of service tax - the Preferential Location Charges were ...

Service Tax

May 27, 2021

Demand of service tax - the Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by the Appellant and the differential demand of Service Tax alongwith interest and penalty therefore must be quashed and set aside. The Appellant also becomes entitled to consequential relief in form of refund as claimed for by them on this count, in terms of Section 11B of the Central Excise Act, 1944. - AT

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