9911796707
TMI Blog2018 (3) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ces - Held that: - development and construction of one s own property would not constitute a taxable service prior to 1.7.2010 as per section 65 (105) (zzzh) of the Finance Act - reliance placed in the case of Maharashtra Chamber of Housing Industry vs. Union of India [2012 (1) TMI 98 - BOMBAY HIGH COURT] - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 59916 of 2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest 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 pertaining to construction of residential complexes on the petitioner s own property, developed by it for the purpose of sale to third party/ prospective purchasers, from whom the appellant collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction 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 from a prospective buyer, before the grant of a completion certificate issued by the authority competent to do so under any law for the time being in force. 5. In context of works con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. Following the ratio of above decisions, we are of the view that development and construction of one s own property would not constitute a taxable service prior to 1.7.2010 as per section 65 (105) (zzzh) of the Finance Act. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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