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TMI Blog2013 (3) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... y: Shri J.K. Mittal, Shri Arugn Gulati, Advs. And Shri Nitesh Garg , CA Respondent Rep by: Shri Amrish Jain , AR Per: Mathew John: Five Appeals and four Cross Objections along with an application for condoning delay in filing one cross objection are being considered in this proceeding. The cross objections are in the nature of written submission and no separate relief other than what is granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doing construction activity for their own benefit and not for the benefit of prospective buyer no service is involved in such situation. 4. The entry defining for taxing such activity was amended by Finance Act 2010 with effect from 1.7.2010 to add explanation reading as under in clause 65 (105) (zzzh) of Finance Act, 1944: "Explanation. - For the purpose of this sub-clause, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on such reasoning and confirmed along with interest and penalties. On appeal the demands were set aside in four cases against which Revenue is in appeal. In one case the decision is against which Revenue is in appeal. In once case the decision is against the Builder, against which order the Builder is in appeal. 6. The argument of the Counsel for Builders is that the explanation added on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alidity of the explanation added by Finance Act, 2010. The decision does not examine the question whether the explanation has retrospective validity. This issue is examined in detail by the Tribunal in the case of Skynet Builders (supra). The Ld. A. R. for Revenue is not able to make any reason why the present cases should be treated differently. So following the reasoning given in the said decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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