(zzzzu) to a buyer, by a builder of a residential complex, or a commercial complex, or
any other person authorised by such builder, for providing preferential location or
development of such complex but does not include services covered under sub-clauses
(zzg), (zzq), (zzzh) and in relation to parking place.
Explanation.—For the purposes of this sub-clause, ‘‘preferential location’’ means any location
having extra advantage which attracts extra payment over and above the basic sale price;’.
(B) in section 66, with effect from such date as the Central Government may, by notification in the
Official Gazette, appoint, for the word, brackets and letters “and (zzzzm)”, the brackets, letters and
word “,(zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt) and (zzzzu)” shall be
(C) in section 73, in sub-section (3), the Explanation shall be numbered as Explanation 1 thereof
and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:—
“Explanation 2.—For the removal of doubts, it is hereby declared that no penalty under any of
the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of
service-tax under this sub-section and interest thereon.”;
(D) in section 95, after sub-section (1F), the following sub-section shall be inserted, namely:—
“(1G) If any difficulty arises in respect of implementing, classifying or assessing the value of
any taxable service incorporated in this Chapter by the Finance Act, 2010, the Central Government
may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter,
remove the difficulty:
Provided that no such order shall be made after the expiry of a period of one year from the
date on which the Finance Bill, 2010 receives the assent of the President.”.
76. Any action taken or anything done or omitted to be done or purported to have been taken