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2013 (6) TMI 315 - AT - Service TaxConstruction of residential complexes - Levy of ST on Advance received - Section 65(105)(zzzh) of Finance Act, 1994 read with Section 65(30a) - held that:- the decision of Punjab & Haryana High Court in the case of G.S. Promoters [2010 (12) TMI 34 - PUNJAB AND HARYANA HIGH COURT] was about constitutional validity of the explanation added by Finance Act, 2010. That decision did not examine Service Tax liability for the period prior to the date on which the explanation was added. The Tribunal has taken a view in CCE, Chandigarh v. M/s Skynet Builders, Developers, Colonizer and Others [2012 (4) TMI 427 - CESTAT, NEW DELHI]. and other appeals that the explanation cannot be have retrospective effect and that in view of the various clarifications issued by C.B.E. & C. during the relevant time no Service Tax liability can be imposed on the respondent for this type of activity. - Decided in favor of assessee.
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