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Case Name : Builders Association of Navi Mumbai Vs Union of India (Bombay High Court)
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Builders Association of Navi Mumbai Vs Union of India (Bombay High Court) Any lease or letting out of a building, including commercial, industrial or residential complex for business, either wholly or partly is a supply of service. It is settled law that such provisions in a taxing statute would have to be read together and harmoniously in order to understand the nature of the levy, the object and purpose of its imposition. No activity of the nature mentioned in the inclusive provision can thus be left out of the net of the tax. Once this law, in terms of the substantive provisions and the Sch...
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