https://www.taxtmi.com/caselaws?id=771258 Preferential location charges were treated as part of a naturally bundled construction transaction because no separate consideration or independent service was proved, so the demand was unsustainable. Amounts collected for club construction and facilities were held to form part of construction value, not a separate club or association service, as no club existed during the relevant period. A differential demand under the Point of Taxation Rules could not survive after tax and interest had already been paid. Alleged unaccounted cash receipts based on loose papers failed for want of corroborative evidence, and the demand on cancelled bookings also fell once payment was acknowledged. en-us Fri, 09 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771258 Preferential location charges were treated as part of a naturally bundled construction transaction because no separate consideration or independent service was proved, so the demand was unsustainable. Amounts collected for club construction and facilities were held to form part of construction value, not a separate club or association service, as no club existed during the relevant period. A differential demand under the Point of Taxation Rules could not survive after tax and interest had already been paid. Alleged unaccounted cash receipts based on loose papers failed for want of corroborative evidence, and the demand on cancelled bookings also fell once payment was acknowledged. Case-Laws Service Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771258