https://www.taxtmi.com/caselaws?id=769800 CESTAT NEW DELHI held that Preferential Location Charges (PLC) collected by residential complex developers are inextricably linked to construction services and form part of the consideration for residential complex construction, not a separate taxable service. The tribunal ruled PLC qualifies for 75% abatement under Notification 26/2012-ST as it constitutes part of the gross value for construction services. The extended limitation period was wrongly invoked as no suppression or fraud was established, with the appellant maintaining proper records and filing returns based on bonafide interpretation. The demand was set aside entirely. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769800 CESTAT NEW DELHI held that Preferential Location Charges (PLC) collected by residential complex developers are inextricably linked to construction services and form part of the consideration for residential complex construction, not a separate taxable service. The tribunal ruled PLC qualifies for 75% abatement under Notification 26/2012-ST as it constitutes part of the gross value for construction services. The extended limitation period was wrongly invoked as no suppression or fraud was established, with the appellant maintaining proper records and filing returns based on bonafide interpretation. The demand was set aside entirely. Case-Laws Service Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769800