https://www.taxtmi.com/highlights?id=80742 Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits. en-us Wed, 28 Aug 2024 09:05:37 +0530 Wed, 28 Aug 2024 09:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80742 Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits. Highlights Service Tax Wed, 28 Aug 2024 09:05:37 +0530 https://www.taxtmi.com/highlights?id=80742