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TMI Blog2019 (7) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- While Section65(105)(zzzza) deals with works contract and it is possible to argue that a composite contract for the development of complex and sale of units could fall within its scope,this Court did not propose to examine that issue since the entire argument revolved around the scope of taxable service as envisaged in Section 65 (105) (zzzh) of the Finance Act, 2010 which is specific to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed. REVIEW PET.187/2019 2. This review petition by the Principal Commissioner, GST and CX Commissionerate Respondent is premised on the ground that when this petition was heard and allowed by the order dated 12th December 2018 following the earlier decision of this Court in Suresh Kumar Bansal v. UOI (2016) 137 DTR (Del.) 145 the attention of the Court was not draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tia, learned counsel appearing for the Respondent, on the other hand points out that the amendment to Rule 2A of the Rules would not apply to the case of the Respondent since Section 65 (105) (zzzh) specifically deals with 'construction of complex' whereas Rule 2A is specific to a works contract which forms subject matter of Section 65 (105) (zzzza) of the Finance Act, 2010. 4. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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