TMI Blog2019 (7) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... - A/11114/2019 - Dated:- 10-7-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Sh. Aditya Tripathi, Advocate for the Appellant Sh. S.N. Gohil, Authorised representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that the service tax is leviable on services under the head of Commercial or Industrial Construction when the appellant are receiving advance in respect of sale of property prior to 01.07.2010. In the present case the amount collected is during the period 2005-2006 and 2007-2008. 2. Sh. Aditya Tripathi, Ld. Counsel appearing on behalf of the appellant submits that as per the insertion of the explanation in Clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India 2016 (43) STR 161 (Mad.) 4. We carefully considered the submissions made by both the sides and perused the records. We find that there is no dispute that the amount against sale of Commercial complex was received by the appellant during the period 2005-2006 to 2007-2008. The explanation was inserted in Clause (zzq) which is reproduced below:- (zzq) To any person, by [any other person], in relation to [Commercial or industrial] constriction. [Explanation-For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a residential complex against payments being made by the prospective buyers in installments during construction and in terms of which the possession of the residential unit, is to be handed over to the customers on completion of the residential complex and full payment having been made, are to be treated as works contracts, it has to be held that during the period of dispute, there was no intention of the Government to tax the activity in terms of such contracts a builder/developer with prospective customers for construction of residential units in a residential complex. Such works contracts involving transfer of immovable property were brought within the purview of taxable service by adding explanation to Section 65(105)(zzzh) w.e.f. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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