https://www.taxtmi.com/article/detailed?id=6877 Service tax cannot be validly levied on composite contracts for purchase of flats where sale of immovable property and construction elements are inseparable because the Finance Act and rules lack statutory machinery to segregate non service components; administrative abatements cannot substitute for such machinery. Preferential location charges were held taxable as value addition. Refunds of unlawfully collected service tax were ordered with interest, subject to the decision's jurisdictional limits and any higher court review. en-us Wed, 29 Jun 2016 18:57:07 +0530 Wed, 29 Jun 2016 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6877 Service tax cannot be validly levied on composite contracts for purchase of flats where sale of immovable property and construction elements are inseparable because the Finance Act and rules lack statutory machinery to segregate non service components; administrative abatements cannot substitute for such machinery. Preferential location charges were held taxable as value addition. Refunds of unlawfully collected service tax were ordered with interest, subject to the decision's jurisdictional limits and any higher court review. Articles Service Tax Wed, 29 Jun 2016 18:57:07 +0530 https://www.taxtmi.com/article/detailed?id=6877