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Service Tax Not Applicable on Hypothetical Charges: Preferential Location, Car Parking, and Club Membership Fees Exempted.

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....Construction of residential complex - It appeared to Revenue that the appellant is also collecting one time Preferential Location Charges, Car Parking Charges, Club Membership Charges, Interest Free Maintenance Security charges (IFMS), Internal or External Development Charges, Electrical charges, Power Back up charges etc. from their buyers over and above the basic price of flat - the service tax is not payable on such hypothetical calculation, there being no actual consideration towards these, which is an admitted fact. - AT....

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