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2011 (6) TMI 289 - HC - Service TaxCo.-Op. Housing Society had availed of the services of Contractor for constructing the residential units for use of the members - Initially, the Society had paid service tax. Subsequently, however, the society carried a belief that it was not liable to pay service tax - filed refund claim - being chargeable to tax under section 65(105)(zzzh) of the Act is that the person concerned should render service to another person in relation to construction of complex and in the facts of the present case, there is nothing to indicate that the respondent has been hired as a contractor by the society so as to bring the activities of the respondent within the ambit of taxable services as contemplated under section 65(105)(zzzh) - Counsel for the revenue, however, drew our attention to explanation to sub-clause (zzzh) added by virtue of Finance Act, 2010 - In absence of any indication in the amendment to make it either retrospective or explanation, such statutory change cannot be made applicable - Tax Appeal, is therefore, dismissed.
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