9911796707
TMI Blog2015 (7) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... complex intended for sale to prospective buyers and where the builder receives any advance, was liable to service tax was the subject matter of regnant litigation - Held that:- Explanation to Section 65(105)(zzzh) is prospective and development/ construction on one’s own property for raising a residential complex even where advances are collected from third party purchasers would not amount to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The operative demand which stands confirmed by the impugned adjudication order dated 28.06.2015 passed by the Commissioner, Central Excise and Customs, Raipur is ₹ 6,20,00,084/- apart from interest and penalties thereon. The period involved is 01.06.2010 to 30.06.2010. The activity on which the demand was confirmed against the petitioner/ appellant is for rendition of works contract service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated to be a taxable service in Section 65(105) (zzzh) of the Act. 3. With effect from 01.07.2010 an explanation is inserted in Section 65(zzzh) to bring within the ambit of the taxable construction of complex service, transactions where construction of complex is undertaken for sale and where the builder or a person authorised by the builder, before during or after construction receives any sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Explanation to Section 65(105)(zzzh) is prospective and development/ construction on one's own property for raising a residential complex even where advances are collected from third party purchasers would not amount to the taxable service of construction of residential complex nor would such advances be liable to tax, under this category. 5. Prima-facie, inasmuch as the definition of cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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