2013 (6) TMI 315

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..... The respondents were engaged in construction of residential complexes and selling the same to prospective buyers. During the period October, 2005 to July, 2006 they did not pay any Service Tax for consideration received for such activity. Revenue was of the view that Service Tax was payable on such activity under Section 65(105)(zzzh) of Finance Act, 1994 read with Section 65(30a) of Finance Act, .....

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..... pective buyers for construction of flats and therefore there was a service being rendered by the respondents to the perspective buyers of the flats. He argues that this position has been clarified by the explanation added under Section 65(105)(zzzh) by Finance Act, 2010. He also relies on the decision of Punjab & Haryana High Court in the case of G.S. Promoters v. UOI - 2011 (21) S.T.R. 100 (P&H). .....

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..... hi) = 2012 (27) S.T.R. 388 (T) and other appeals that the explanation cannot be have retrospective effect and that in view of the various clarifications issued by C.B.E. & C. during the relevant time no Service Tax liability can be imposed on the respondent for this type of activity. 5. Therefore we reject the appeal filed by the Revenue. (Pronounced in Court)
Case laws, Decisions, Judgement .....

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