https://www.taxtmi.com/caselaws?id=757507 CESTAT Allahabad dismissed appellant's appeal regarding service tax on residential complex construction. The tribunal upheld revenue's demand for service tax on accrual basis under Point of Taxation Rules, 2011, rejecting appellant's claim for receipt basis payment. Matter remanded for reconciliation of payments made on receipt basis with accrual basis requirements. Regarding Preferential Location Charges, tribunal followed Maharashtra Chamber precedent holding service tax liability arises only when separate charges are levied for specific services. Appeal dismissed with no merit found in appellant's submissions. en-us Wed, 21 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757507 CESTAT Allahabad dismissed appellant's appeal regarding service tax on residential complex construction. The tribunal upheld revenue's demand for service tax on accrual basis under Point of Taxation Rules, 2011, rejecting appellant's claim for receipt basis payment. Matter remanded for reconciliation of payments made on receipt basis with accrual basis requirements. Regarding Preferential Location Charges, tribunal followed Maharashtra Chamber precedent holding service tax liability arises only when separate charges are levied for specific services. Appeal dismissed with no merit found in appellant's submissions. Case-Laws Service Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757507