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Analysis of NAA Case : Pyramid Infratech found guilty of profiteering

October 22, 2018[2018] 98 taxmann.com 327 (Article)
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The complainant homebuyers had booked flats with Pyramid Infratech (herein after to referred to as the “Developer”) under the Haryana Affordable Housing Policy 2013 . The developer had collected Excise Duty and Value Added Tax (VAT) from the homebuyers prior to the implementation of GST in July 2017, while service tax was exempted
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