Eye Share: Analysis of WB AAAR order on Taxability of Preferential Location Charges

Recently, West Bengal Appellate Authority of Advance Rulings (AAAR) in case of Bengal Peerless Housing Development Company Limited [TS-771-AAAR-2019-NT] held that abatement available for construction services shall not be given on preferential location service (PLS) which was realized separately from buyers. AAAR modified ruling of AAR [TS-286-AAR-2019-NT] that the applicant is providing a composite supply of a bundle of services where construction service...