2014 (1) TMI 255

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..... such activity will not be subjected to service tax. Case of G.S. Promoters was in the context of explanation added in Section 65(105)(zzzh) to make it clear that in such situation also, service is involved if advances are taken from prospective customers. This explanation was added by Finance Act, 2010 - The decision of Hon’ble High Court in the case of G.S. Promoters reported in [2010 (12) TMI 34 .....

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..... of the appellant is that they have been constructing buildings in their own land and flats were sold after construction. Therefore their plea is that the construction activity was for their own benefit and therefore, service tax demanded is not sustainable. They also submit that notwithstanding the above legal position, they have been paying service tax under the category of works contract as s .....

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..... of constructed flats such activity will not be subjected to service tax. Case of G.S. Promoters was in the context of explanation added in Section 65(105)(zzzh) to make it clear that in such situation also, service is involved if advances are taken from prospective customers. This explanation was added by Finance Act, 2010. The question whether this explanation can have retrospective effect has be .....

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