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    <title>2018 (11) TMI 1981 - SC Order (LB)</title>
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    <description>The SC addressed a service tax demand on the appellant related to villas constructed under a joint development agreement with multiple landowners. The appellant had included the value of developmental rights received from landowners in the assessable value of villas sold. The CESTAT confirmed this inclusion, indicating proper tax compliance. The SC held that the extended period of limitation issue warranted issuance of notice, without deciding on the tax liability itself.</description>
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      <link>https://www.taxtmi.com/caselaws?id=463213</link>
      <description>The SC addressed a service tax demand on the appellant related to villas constructed under a joint development agreement with multiple landowners. The appellant had included the value of developmental rights received from landowners in the assessable value of villas sold. The CESTAT confirmed this inclusion, indicating proper tax compliance. The SC held that the extended period of limitation issue warranted issuance of notice, without deciding on the tax liability itself.</description>
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