Whether charges for 'Ancillary Services' viz. lease charges, electrification charges etc. recovered by Builder is taxable as 'construction services' or as 'independent services' ?
Issue Favourable to Tax Payer ?:- yes
Held - As far as the consideration separately shown to have been collected towards basic infrastructure charges, it is seen that the same are done .....
Issue Favourable to Tax Payer ?:- no
Held - In our opinion, the 'Construction services' and the 'ancillary services' provided by the applicant are not naturally bundled and are not sup.....
Issue Favourable to Tax Payer ?:- no
Held - The 'Construction services' and the 'other services' provided by the applicant are not naturally bundled and are not supplied in conjunction.....
