Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Service Tax Leviable on Preferential Location Charges Charged by Builder: CESTAT
Excise, VAT & CustomRERA & Property Act
The CESTAT ruled that service tax is applicable on preferential location charges collected by builders. These charges, paid by buyers for choosing specific locations within a project, qualify as a service under the Finance Act, 1994. The decision reinforces the taxability of such charges and impacts how builders and buyers approach these transactions.
