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2014 (8) TMI 891 - AT - Service TaxConstruction of residential complex service - failure to obtain registration, file return or remit service tax due on the consideration received by way of advances for sale of residential apartments constructed as part of the complex - Held that:- In the case of Maharashtra Chamber of Housing Industry vs. UOI [2012 (1) TMI 98 - BOMBAY HIGH COURT] it was observed that, the explanation inserted vide Finance Act, 2010 with effect from 1.7.2010, requires to be construed as prospective; and prior to introduction of the Explanation, constructions on ones own properties by a builder /developer for the purpose of sale thereafter would not tantamount to rendition of this taxable and would therefore be beyond the reach of levy and collection of service tax under construction of residential complex service.- the impugned order, of the Commissioner (Appeals) is seen to be impeccable, warranting no interference - Decided against Revenue.
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