Case Law Details
Case Name : DBF Infrastructure Pvt. Ltd. Vs Commissioner of CGST (CESTAT Allahabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Allahabad
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
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
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.