https://www.taxtmi.com/article/detailed?id=6849 The court analysed that Parliament may enact a legal fiction to treat builder activities as services for buyers, and that preferential location charges constitute value additions within taxable services; however, composite contracts including undivided land shares lack any statutory machinery to segregate the service element from land and goods. In absence of rules to ascertain the service component, valuation rules and administrative abatements cannot substitute for a statutory mechanism, and the levy cannot be sustained on such composite contracts. en-us Thu, 09 Jun 2016 19:00:55 +0530 Thu, 09 Jun 2016 19:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6849 The court analysed that Parliament may enact a legal fiction to treat builder activities as services for buyers, and that preferential location charges constitute value additions within taxable services; however, composite contracts including undivided land shares lack any statutory machinery to segregate the service element from land and goods. In absence of rules to ascertain the service component, valuation rules and administrative abatements cannot substitute for a statutory mechanism, and the levy cannot be sustained on such composite contracts. Articles Service Tax Thu, 09 Jun 2016 19:00:55 +0530 https://www.taxtmi.com/article/detailed?id=6849