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2013 (9) TMI 952 - CESTAT BANGALOREWaiver of pre-deposit - Service Tax liability - Construction of Complex Service" or "Commercial or Industrial Construction Service" - The demand has arisen on the ground that the appellant has taken advances from the buyers as a builder/developer - Held that:- The deeming provision would be applicable only from 1-7-2010. Our attention has also been taken to the texts of certain other Explanations figuring under Section 65(105). In some of these Explanations, there is an express mention of retrospective effect. Therefore, there appears to be substance in the learned counsel’s argument that the deeming provision contained in the explanation added to Section 65(105)(zzq) and (zzzh) of the Finance Act, 1994 will have only prospective effect from 1-7-2010. Apparently, prior to this date, a builder cannot be deemed to be service provider providing any service in relation to industrial/commercial or residential complex to the ultimate buyers of the property. - Services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not sustainable - Following decision of MOHTISHAM COMPLEXES (P) LTD Versus COMMISSIONER OF CENTRAL EXCISE, MANGALORE [2011 (5) TMI 549 - CESTAT, BANGALORE] stay granted.
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