{"id":7818,"date":"2026-01-31T12:10:32","date_gmt":"2026-01-31T06:40:32","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7818"},"modified":"2026-01-31T12:10:32","modified_gmt":"2026-01-31T06:40:32","slug":"fa-service-tax-levy-on-construction-upheld-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc","title":{"rendered":"FA 2010 Service Tax Levy on Construction Upheld | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000410588\/fa-2010-amendment-in-fa-1994-to-levy-st-on-cerain-activities-of-construction-of-residential-complex-constitutional-hc\">V. Square Project vs. Union of India (2025) 36 Centax 127 (Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp; <strong>Pranav Trivedi<\/strong>, JJ.<\/li>\n<li><strong>Shri Mahesh Bhavsar<\/strong>, for the Petitioner.<\/li>\n<li><strong>Shri Ankit Shah<\/strong>, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioners challenged the constitutional validity of amendments made to the Finance Act, 1994 by the Finance Act, 2010, whereby an Explanation was introduced to Section 65(105)(zzq) and Section 65(105)(zzzh), and a new entry (zzzzu) was inserted in Section 65(105), bringing within the scope of \u2018deemed service\u2019 certain activities of commercial or industrial construction and construction of residential complexes undertaken prior to obtaining completion certificate. It was contended that taxing construction activities before issuance of the completion certificate was constitutionally invalid and that the new entry under clause (zzzzu), providing for the levy of service tax on special services offered by builders, such as preferential location services, was ultra vires the provisions of the Finance Act, 1994. The petitions questioned the legislative competence and validity of the levy under Section 65(105)(zzq), Section 65(105)(zzzh), and Section 65(105)(zzzzu). The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that the issue of constitutional validity of the amendments introduced by the Finance Act, 2010, was covered by the decision of the Bombay High Court in <a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(25)%20S.T.R.%20305%20(Bom.)&amp;itemType=AP\">Maharashtra Chamber of Housing Industry<\/a> [2012 (25) S.T.R. 305 (Bom.)], wherein a similar challenge had been rejected. Adopting and agreeing with the reasoning in the said judgment, it was observed that the legislature was competent to introduce the concept of deemed service in relation to construction activities and to levy service tax on services provided by builders prior to completion. The High Court concluded that the amendments were constitutionally valid and the challenge raised by the petitioners was liable to be rejected. Accordingly, the petitions were dismissed in favour of the department.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Dattatraya Govind Mahajan v. State of Maharashtra \u2014 AIR 1977 SC 915 \u2014 Relied on [Para 27]<\/li>\n<li>Godfrey Phillips India Ltd. v. State of Uttar Pradesh \u2014 (2005) 2 SCC 515 \u2014 Relied on [Para 25]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(182)%20E.L.T.%2033%20(S.C.)&amp;itemType=AP\">Gujarat Ambuja Cements Ltd. v. Union of India<\/a> \u2014 2005 (182) E.L.T. 33 (S.C.) = 2006 (3) S.T.R. 608 (S.C.) \u2014 Relied on [Para 25]<\/li>\n<li>Hiralal Ratan Lal v. Sales Tax Officer \u2014 AIR 1973 SC 1034 \u2014 Relied on [Para 27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(25)%20S.T.R.%20305%20(Bom.)&amp;itemType=AP\">Maharashtra Chamber of Housing Industry v. Union of India<\/a> \u2014 2012 (25) S.T.R. 305 (Bom.) \u2014 Applied [Paras 22, 23, 24, 25, 26, 27, 28, 29, 30]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(52)%20S.T.R.%20J205%20(S.C.)&amp;itemType=AP\">Maharashtra Chamber of Housing Industry v. Union of India<\/a> \u2014 2017 (52) S.T.R. J205 (S.C.) \u2014 Applied [Paras 22, 23, 30]<\/li>\n<li>Maharashtra Chamber of Housing Industry v. Union of India \u2014 Writ Petition No. 845 of 2006, decided on 26-4-2006 by Bombay High Court [Para 11]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2080%2F10%2F2004-S.T.&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 80\/10\/2004-S.T.<\/a>, dated 17-9-2004 [Para 8]<\/li>\n<li>C.B.E. &amp; C. Letter F. No. B1\/6\/2005-TRU, dated 27-7-2005 [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20108%2F2%2F2009-S.T.&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 108\/2\/2009-S.T.<\/a>, dated 29-1-2009 [Para 12]<\/li>\n<li>C.B.E. &amp; C. D.O.F. No. 334\/1\/2010-TRU, dated 26-2-2010 [Paras 14, 27]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li>Notification No. 1\/2006-S.T., dated 1-3-2006 [Paras 10, 11, 17]<\/li>\n<li>M.F. (D.R.) Order No. 1\/2010, dated 22-6-2010 [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2024%2F2010-S.T.&amp;itemType=AP\">Notification No. 24\/2010-S.T.<\/a>, dated 22-6-2010 [Para 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2029%2F2010-S.T.&amp;itemType=AP\">Notification No. 29\/2010-S.T.<\/a>, dated 22-6-2010 [Para 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2036%2F2010-S.T.&amp;itemType=AP\">Notification No. 36\/2010-S.T.<\/a>, dated 28-6-2010 [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=F.%20No.%20334%2F3%2F2010-TRU&amp;itemType=AP\">M.F. (D. R.) Corrigendum in F. No. 334\/3\/2010-TRU<\/a>, dated 29-6-2010 [Para 18]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: V. Square Project vs. Union of India (2025) 36 Centax&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7833,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FA 2010 Service Tax Levy on Construction Upheld | HC<\/title>\n<meta name=\"description\" content=\"HC upholds constitutional validity of FA 2010 amendments to FA 1994 levying service tax on construction activities before completion.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FA 2010 Service Tax Levy on Construction Upheld | HC\" \/>\n<meta property=\"og:description\" content=\"HC upholds constitutional validity of FA 2010 amendments to FA 1994 levying service tax on construction activities before completion.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-31T06:40:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"FA 2010 Service Tax Levy on Construction Upheld | HC\",\"datePublished\":\"2026-01-31T06:40:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\"},\"wordCount\":533,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\",\"name\":\"FA 2010 Service Tax Levy on Construction Upheld | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg\",\"datePublished\":\"2026-01-31T06:40:32+00:00\",\"description\":\"HC upholds constitutional validity of FA 2010 amendments to FA 1994 levying service tax on construction activities before completion.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg\",\"width\":920,\"height\":540,\"caption\":\"service tax on construction activities\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FA 2010 Service Tax Levy on Construction Upheld | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FA 2010 Service Tax Levy on Construction Upheld | HC","description":"HC upholds constitutional validity of FA 2010 amendments to FA 1994 levying service tax on construction activities before completion.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc","og_locale":"en_US","og_type":"article","og_title":"FA 2010 Service Tax Levy on Construction Upheld | HC","og_description":"HC upholds constitutional validity of FA 2010 amendments to FA 1994 levying service tax on construction activities before completion.","og_url":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-01-31T06:40:32+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"FA 2010 Service Tax Levy on Construction Upheld | HC","datePublished":"2026-01-31T06:40:32+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc"},"wordCount":533,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc","url":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc","name":"FA 2010 Service Tax Levy on Construction Upheld | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg","datePublished":"2026-01-31T06:40:32+00:00","description":"HC upholds constitutional validity of FA 2010 amendments to FA 1994 levying service tax on construction activities before completion.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/2.-FA-2010-Service-Tax-Levy-on-Construction-Upheld.jpg","width":920,"height":540,"caption":"service tax on construction activities"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/fa-service-tax-levy-on-construction-upheld-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"FA 2010 Service Tax Levy on Construction Upheld | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=7818"}],"version-history":[{"count":2,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7818\/revisions"}],"predecessor-version":[{"id":7821,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/7818\/revisions\/7821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/7833"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=7818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=7818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=7818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}