https://www.taxtmi.com/caselaws?id=760301 CESTAT Allahabad allowed the appeal regarding disallowance of abatement under N/N. 1/2006-ST for residential complex services during July 2012 to September 2013. The Tribunal held that components like preferred location charges and external development charges are integral parts of residential complex services, making the entire consideration eligible for abatement under Notification No.26/2012-ST. Following precedent from Logix Infrastructure case, the impugned order was set aside and appeal allowed. en-us Wed, 09 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 08:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760301 CESTAT Allahabad allowed the appeal regarding disallowance of abatement under N/N. 1/2006-ST for residential complex services during July 2012 to September 2013. The Tribunal held that components like preferred location charges and external development charges are integral parts of residential complex services, making the entire consideration eligible for abatement under Notification No.26/2012-ST. Following precedent from Logix Infrastructure case, the impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760301