Case Law Details
Case Name : M/s Friends Land Developers Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad)
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M/s Friends Land Developers Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad)
As per the facts on record, the appellant is engaged in providing “Construction of Residential Complex Services” and was duly discharging Service Tax on the same. However while discharging their Service Tax liability, they were not including the amount charged from their customers in respect of parking space.
2. Revenue entertained a view that the consideration for the parking space is an integral part of the residential complex constructed by the appellant and the value of the same has to be...
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Tax is paid on Super built up area in residential flats also parking areas will be usually covered in the flat cost of super built up area and service tax or GST is paid accordingly and though builder again sells parking at separate rate and now again paying tax on parking area isn’t it a double taxation.