Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 255 - AT - Service TaxDemand of service tax - Construction of industrial & commercial complexes - Construction activity for self benefit - Held that:- clarifications issued by C.B.E. & C. to the effect that when construction is done in one’s own land for sale of constructed flats such activity will not be subjected to service tax. Case of G.S. Promoters was in the context of explanation added in Section 65(105)(zzzh) to make it clear that in such situation also, service is involved if advances are taken from prospective customers. This explanation was added by Finance Act, 2010 - The decision of Hon’ble High Court in the case of G.S. Promoters reported in [2010 (12) TMI 34 - PUNJAB AND HARYANA HIGH COURT] only upheld the amendment made by Finance Act, 2010. The decision did not examine the issue whether the explanation would have retrospective validity. Therefore, we waive any pre-deposit of dues arises out of impugned order and there shall be stay for recovery of the same during the pendency of the appeal - Stay granted.
|