Preferential Location Charges taxable at same rate as that of Construction of Residential Complex Service

Shreno Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by the Appellant and the differential demand of Service Tax alongwith interest and penalty therefore must be quashed and set aside. The Appellant also becomes entitled to consequential relief in form of refund as claimed for by them on this count, in terms of Section 11B of the Central Excise Act, 1944.

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