https://www.taxtmi.com/caselaws?id=208814 HC upheld the constitutional validity of amendments expanding taxable services under Section 65(105) and sustained the service tax levy on builders. The court held the charge targets the rendering of a service by a builder to a buyer, not a tax on land, and that explaining taxable value is not ultra vires Sections 67-68. Clause (zzzzu) taxing preferential location or development charges was upheld as preventing revenue leakage: such charges attract service tax only when separately levied. The legislation was held neither vague nor an excessive delegation of power. en-us Fri, 20 Jan 2012 00:00:00 +0530 Tue, 19 Aug 2025 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208814 HC upheld the constitutional validity of amendments expanding taxable services under Section 65(105) and sustained the service tax levy on builders. The court held the charge targets the rendering of a service by a builder to a buyer, not a tax on land, and that explaining taxable value is not ultra vires Sections 67-68. Clause (zzzzu) taxing preferential location or development charges was upheld as preventing revenue leakage: such charges attract service tax only when separately levied. The legislation was held neither vague nor an excessive delegation of power. Case-Laws Service Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208814