9911796707
TMI Blog2019 (5) TMI 1764X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer of immovable property were brought within the purview of taxable service by adding explanation to Section 65(105)(zzzh) w.e.f. 1-7-2010, and therefore, it has to be held that such contracts were not covered by Section 65(105)(zzzh) during the period prior to 1-7-2010. In the instant case, the period involved for demanding is from 2004-2005 to 2007-2008 which is prior to the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010. 3. Ld. Counsel for the appellant pointed out that the services of construction of Commercial, residential properties under the head of Commercial or Industrial Construction services or under the head of Construction of Complex Services became taxable in respect of sale of property only with effect from amendment made by Finance Act, 2010 with effect from 01/07/2010. No Service Tax can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following conclusion:- 9. In view of the above, though in view of the Apex Court judgment in the case of M/s. Larsen Toubro Limited and Others v. State of Karnataka Others (supra), the agreements entered into by a builder/promoter/developer with prospective buyers for construction of residential units in a residential complex against payments being made by the prospective buyers in insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. 5. In the instant case, the entire period involved is prior to 01.07.2010 and thus, following the ratio laid-down by the Tribunal in the case of Krishan Homes (supra), we set-aside the impugned order and allow the appeal. 5.1 In the instant case, the period involved for demanding is from 2004-2005 to 2007-2008 which is prior to the amendment made in the Finance Act, 2010 with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
