IF the Builder charges the residential property cost in the Form of Basic Sales Price, PLC, Club Membership etc, in case of BSP he takes the abatement of 75% in Service Tax in FY 2010-11 and FY 2011-12 but pays the Service Tax on PLC and Other Charges at full rate i.e. 10.3%, can the builder claims the Cenvat from the PLC and Other Charges, Please support with the case law if any to support it. |