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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Construction of residential complex - It appeared to Revenue ...

Service Tax

March 1, 2022

Construction of residential complex - It appeared to Revenue that the appellant is also collecting one time Preferential Location Charges, Car Parking Charges, Club Membership Charges, Interest Free Maintenance Security charges (IFMS), Internal or External Development Charges, Electrical charges, Power Back up charges etc. from their buyers over and above the basic price of flat - the service tax is not payable on such hypothetical calculation, there being no actual consideration towards these, which is an admitted fact. - AT

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