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Delhi HC Judgment on Construction of Complex Service- A Review
Case Law Details
- Case Name
- Suresh Kumar Bansal Vs Union of India &Ors (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Santosh Kumar (Advocate)
Statute– Section 65 (105)(zzzh) of the Finance Act, 1994
Matter in dispute– Service tax on services in relation to construction of complex
Petitioner’s Argument:-
His agreement with the builder is a composite contract for purchase of immovable property and contends that in absence of specific provisions for ascertaining the service component of the said agreement, the levy would be beyond the legislative competence of the Parliament.
Basis of Judgment:
Thus, while the legislative competence of the Parliament to tax the element of servi...
So, what is the position of Builders now? They have to collect the ST now or not??What is the position of customer? To or not pay ST to the builder?? What the clarification by ST authorities in this aspect ??Is this judgement limited to Delhi only or the nation as a whole???
So what is the net result of this judgement? Builders should stop collecting ST with immediate effect? What is the position of Customer now? Whether to pay ST or not? Is this decision relates to Delhi High Court only or to entire nation???
Plz enlighten whether refund to flat owner can now be granted for period prior to 1.7.12, if filed now ?