Service Tax Leviable on Preferential Location Charges Charged by Builder: CESTAT [Read Order]

The Tribunal held that if no charge is levied for a preferential location or development, no service tax would be attracted in the first place
CESTAT - Customs - Excise - and Service Tax Appellate Tribunal - Service Tax - Service Tax Leviable - preferential location - Preferential Location Charges - taxscan

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that service tax leviable on preferential location charges charged by builder. The Tribunal held that if no charge is levied for a preferential location or development, no service tax would be attracted in the first place. The appellant/assessee DBF…

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