Service Tax on Preferential Location Charges in Housing Projects Challenged: Section 65(101)(zzzh) Lacks Valuation Mechanism.

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....Legislative competence for Levy of service tax on preferential location charges while Purchasing a FLAT in the multi-storey group housing project - composite contract - Demand U/s 65(101)(zzzh) is not sustainable in the absence of valuation mechanism since no service can be levied on undivided share of land - HC....