https://www.taxtmi.com/article/detailed?id=1069 Payments by a buyer to a builder for choice of a particular location or for internal/external development of a complex constitute a separate taxable service distinct from construction. The levy applies where a location yields an extra advantage attracting payment over the basic sale price, but key terms are undefined. Revenue guidance lists illustrative preferential attributes and development items, while exclusions include parking, payments to public authorities, and services by resident associations. Absence of clear valuation rules and subjective terms creates compliance and assessment disputes and removes abatement relief available to construction services. en-us Sun, 26 Dec 2010 13:08:37 +0530 Wed, 29 Dec 2010 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1069 Payments by a buyer to a builder for choice of a particular location or for internal/external development of a complex constitute a separate taxable service distinct from construction. The levy applies where a location yields an extra advantage attracting payment over the basic sale price, but key terms are undefined. Revenue guidance lists illustrative preferential attributes and development items, while exclusions include parking, payments to public authorities, and services by resident associations. Absence of clear valuation rules and subjective terms creates compliance and assessment disputes and removes abatement relief available to construction services. Articles Service Tax Sun, 26 Dec 2010 13:08:37 +0530 https://www.taxtmi.com/article/detailed?id=1069