TMI Blog2011 (6) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent 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. - Tax Appeal No. 382 of 2010 - - - Dated:- 30-6-2011 - Akil Kureshi and Sonia Gokani, JJ. Kalpesh N. Shastri for the Appellant. Saurabh N. Soparkar, Ms. Swati Soparkar, Davawala and Ms. Bhoomi Thakore for the Respondent. ORDER Akil Kure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts are that respondent Co.-Op. Housing Society had availed of the services of Contractor for constructing the residential units for use of the members of the Housing Society. Initially, the Society had paid service tax. Subsequently, however, the society carried a belief that it was not liable to pay service tax. Society filed refund claims which were dismissed. The issue, ultimately, reached the Tribunal. Tribunal by the impugned judgment relying on the Board's Circulars and Clarifications, formed an opinion that if the activity is undertaken by the Society for and on behalf of the members, it cannot be stated that the Society provided the services to its members. 4. Counsel for the respondent drew our attention to the judgment of Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y act necessary to complete construction and development of the project directly or indirectly, which includes preparation and approval of plans, getting the buildings constructed directly or by sub-contracting and/or purchase of material, hiring labour, arrangement of finance, marketing and advertising the project, enroll members, collect money, etc. The respondent is permitted to use the property in question for the purposes mentioned in the agreement. The respondent is entitled to construct and/or arrange to construct the building as per the plan and specifications prepared by the Architects. Thus, as per the agreement, the respondent-developer is entitled to make construction on the land in question, enroll members as well as collect am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the respondent further submitted that the Society cannot be stated to be providing any services to the members. He submitted that the contractor who undertakes the task of constructing the residential units on behalf of the society for the use of the members would be liable to pay service tax on such services rendered but in no case, society can be stated to have rendered any services to its members. 6. Counsel for the revenue, however, drew our attention to explanation to sub-clause (zzzh) added by virtue of Finance Act, 2010 to contend that such explanation was not noticed by the Bench in its judgment in case of Sujal Developers (supra). We wonder whether only on this count the judgment of the Bench would be rendered vulnera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer." 8. We are not inclined to discuss whether by virtue of such explanation legal situation in factual background arising in present appeal, would or would not be any different. Suffice it to note that the explanation was brought in the statute book long after the taxing event in the present case had arisen. 9. In absence of any indication in the amendment to make it either retrospective or explanation being merely declaratory or clarifiacatory in nature, such statutory change cannot be made applicable to the long past events. 10. In the result, we do not find that any question of law arises. Tax Appeal, is therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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