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of <h1>Tax on Preferential Location Services by Builders from July 1, 2010 under Section 65(105)(zzzzu) Explained</h1> Taxable services related to preferential location involve services provided by builders or authorized individuals for residential or commercial complexes, effective from July 1, 2010. These services are taxable under section 65(105)(zzzzu) and include providing preferential location or development services, excluding those related to sub-clauses (zzg), (zzq), (zzzh), and parking places. Preferential location refers to locations offering extra advantages that require additional payment beyond the basic sale price. The service provider is typically a builder or an authorized person, while any person can be the receiver of such services.
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