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2013 (3) TMI 225 - AT - Service TaxConstruction of complex on own land and sale of flats thereafter - explanation added on 1.7.2010 - retrospective or prospective - held that:- The decision of the case of G S Promoters [2010 (12) TMI 34 - PUNJAB AND HARYANA HIGH COURT] is on the issue of constitutional validity of the explanation added by Finance Act, 2010. The decision does not examine the question whether the explanation has retrospective validity. This issue is examined in detail by the Tribunal in the case of Skynet Builders [2012 (4) TMI 427 - CESTAT, NEW DELHI] - The Ld. A. R. for Revenue is not able to make any reason why the present cases should be treated differently. - following the reasoning given in the said decision of Skymet Builders [2012 (4) TMI 427 - CESTAT, NEW DELHI], decided in favor of assessee.
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