Construction of complex service - Levy of service tax on construction of complex service under section 65(zzzh) of the Finance Act, 1994 is constitutional.
The contention that there is no element of service of construction involved in a builder selling a flat cannot be accepted; whether or not service is involved has to be seen not only from the point of view of the builder but also from the point of view of the service recipient; what is sought to be taxed is service in relation to construction which is certainly involved even when construction is carried out or got carried out before construction and before flat is sold. - [2010] 8 TAXMANN.COM 271 (Punj. & Har.)
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