No service tax on preferential location charges if not charged separately

DBF Infrastructure Pvt. Ltd. Vs Commissioner of CGST (CESTAT Allahabad)

No levy of service tax if preferential location charges were not separately charged & included in taxable value for service tax

Conclusion: Where preferential location charges charged by the builder includible in the taxable value of the service tax levy and no separate charge was levied, the liability to pay service tax did not arise as it was only when a particular service was separately charged that the liability to pay service tax arose.

Held: Assessee wa

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