AAAR: No abatement on preferential-location/car-parking charges realised separately from buyers, modifies AAR

WB AAAR modifies AAR order which held that service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit (PLS) and right to use car-parking space and common areas and facilities, qualifies as a ‘composite supply’; Opines that, “it is evident that PLS cannot be treated as naturally bundled with construction service in the ordinary course of business” while noting Respondent’s plea tha...