Kudos to Mr. Shah for an enlightening piece of information. The rate of service being 10.3% at present, the proposed increase would translate into a net tax @2.58% on the price of the flat. Recent trends in the indirect taxation particularly in the area of service tax tend to show that it is making inroads into the arena of sales tax, purely a state subject. Of late, the matter of overlapping of taxation in areas such as those pertaining to work contracts, construction of complexes, renting of immovable property etc. indiactes a shift in taxing statutes. With GST on the cards, it is testing times for a major issue of sharing of reveune between the centre and states. Let's hope the new GST regime settles the disputes to a large extent. Litigation will, however, alwatys be a part and parcel of taxation....