https://www.taxtmi.com/caselaws?id=463212 The SC held that the consideration received by the appellant in the form of land rights from landowners was included in the value of villas sold, meaning the developmental rights were accounted for in the assessable value. The revenue's demand for service tax on the villas constructed under the joint development agreement was thus addressed with reference to this valuation. The SC directed that the matters be listed for hearing on its own priority. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 14 Aug 2025 16:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463212 The SC held that the consideration received by the appellant in the form of land rights from landowners was included in the value of villas sold, meaning the developmental rights were accounted for in the assessable value. The revenue's demand for service tax on the villas constructed under the joint development agreement was thus addressed with reference to this valuation. The SC directed that the matters be listed for hearing on its own priority. Case-Laws Service Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463212