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No Service Tax for buying Flats but preferential location charges Taxable

Delhi High Court in Suresh Kumar Bansal vs Union Of India, has held that no service tax under Section 66read with Section 65(105)(zzzh) of the Finance Act could be charged in respect of composite contracts entered into with builders, since neither the Act nor Rules provide for a machinery provision for excluding all components other than service components for ascertaining the measure of service tax.

Rejecting the challenge against the levy of service tax on taxable services as defined under Section 65(105)(zzzzu) the court said “we do not find any merit in the contention that there is no element of service involved in the preferential location charges levied by a builder.

Article referred: http://www.livelaw.in/no-service-tax-buying-flats-preferential-location-charges-taxable-delhi-hc-read-judgment/

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