Levy of Service Tax on Under-Construction Flats - Unconstitutional



Reliance in this connection can be placed on the decision of Honble Delhi High Court in case of Suresh Kumar Bansalvs UOI [W.P.(C) 2235/2011] wherein levy of Service Tax on the value of flats sold during construction stage has been held unconstitutional, if such value includes the value of Land.
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