https://www.taxtmi.com/caselaws?id=417550 Whether service tax applies to flats allotted free to existing society members in redevelopment projects was decided by applying service-tax valuation law and departmental guidance: valuation must follow valuation provisions and the Board Circular of 10.02.2012 as reconciled by the 20.01.2016 instruction, treating flats allotted to landowners/members as valued equivalent to similar flats sold to buyers. Because the service provider discharged tax on the gross consideration from sales, imposing an additional demand for allotted flats would produce double taxation; accordingly the departmental demand was held unsustainable and set aside in favour of the assessee by CESTAT. en-us Tue, 21 Dec 2021 00:00:00 +0530 Fri, 06 Mar 2026 12:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417550 Whether service tax applies to flats allotted free to existing society members in redevelopment projects was decided by applying service-tax valuation law and departmental guidance: valuation must follow valuation provisions and the Board Circular of 10.02.2012 as reconciled by the 20.01.2016 instruction, treating flats allotted to landowners/members as valued equivalent to similar flats sold to buyers. Because the service provider discharged tax on the gross consideration from sales, imposing an additional demand for allotted flats would produce double taxation; accordingly the departmental demand was held unsustainable and set aside in favour of the assessee by CESTAT. Case-Laws Service Tax Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417550