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    <title>Liability to pay services tax on development rights received by BMC</title>
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    <description>Whether development rights received as consideration for constructing allotted flats in an SRA project attract service tax; the department valued extra flats at ready reckoner rates and sought service tax, while the taxpayer contends that transfer of development rights for such construction is not a taxable service and thus no service tax liability arises.</description>
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      <description>Whether development rights received as consideration for constructing allotted flats in an SRA project attract service tax; the department valued extra flats at ready reckoner rates and sought service tax, while the taxpayer contends that transfer of development rights for such construction is not a taxable service and thus no service tax liability arises.</description>
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