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2019 (10) TMI 1151 - AT - Service TaxConstruction of complex service - demand of service tax on residential complex constructed - HELD THAT:- The definition of the service liable to tax under the head of construction of complex service was amended by introduction of explanation to the clause (zzzh) of sub section (105) of Section 65 of the Finance Act - the cases where any amount is received by the builder from the prospective buyer of flats in installments in an agreement of sale became liable to tax only from the introduction of the above explanation w.e.f. 01.07.2010. The issue decided in the case of COMMR. OF C. EX., CHANDIGARH VERSUS GREEN VIEW LAND & BUILDCON LTD. [2013 (6) TMI 315 - CESTAT NEW DELHI] where it was held 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. Demand do not sustain - appeal allowed - decided in favor of appellant.
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