TMI Blog2016 (2) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... including the deeming provision in the definition so as to cover the developers also - Held that:- The only question of fact required to be examined is as to whether the appellant was a developer during the relevant period, which is prior to 01.07.2010, or not. This factual position can be arrived at after examining the various contracts and the documentary evidences. Such an exercise can be done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reating them as providing services under the category of Commercial or Industrial Construction Services as also under Construction of Residential Complex Services. 2. As per the learned advocate appearing for the appellant, they wrongly got themselves registered with the Service Tax Department under a belief that they are providing Commercial or Industrial Construction Services. However wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as amended w.e.f. 01.07.2010, by including the deeming provision in the definition so as to cover the developers also. As such it is his contention that the appellant being a developer, was under no liability to pay service tax prior to 01.07.2010. For the above purpose he relies upon the Tribunals decision in the case of Krishna Homes Vs. CCE, [2014 (34) S.T.R. 881 (Tri.-Del.)] and Maharashtra C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is quite clear. Prior to 01.07.2010, a developer was under no liability to pay service tax under either of the categories adopted by the Revenue. The Tribunals decisions relied upon by the learned advocate are proper and appropriate. As such the only question of fact required to be examined is as to whether the appellant was a developer during the relevant period, which is prior to 01.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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