https://www.taxtmi.com/caselaws?id=386551 Preferential location service, including floor rise and directional advantage, was treated as a separate taxable service because it was separately charged and arose from the purchaser's choice rather than from a naturally bundled construction supply. The abatement available for construction service was confined to that service's valuation framework and did not extend to preferential location charges, which were not linked to land. The same reasoning applied to the car parking component. Accordingly, both the preferential location service and the car parking component were not eligible for construction-service abatement and were liable to be taxed separately. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386551 Preferential location service, including floor rise and directional advantage, was treated as a separate taxable service because it was separately charged and arose from the purchaser's choice rather than from a naturally bundled construction supply. The abatement available for construction service was confined to that service's valuation framework and did not extend to preferential location charges, which were not linked to land. The same reasoning applied to the car parking component. Accordingly, both the preferential location service and the car parking component were not eligible for construction-service abatement and were liable to be taxed separately. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386551