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2015 (7) TMI 759 - AT - Service TaxWaiver of pre deposit - Construction of commercial complex - whether construction of a complex intended for sale to prospective buyers and where the builder receives any advance, was liable to service tax was the subject matter of regnant litigation - Held that:- Explanation to Section 65(105)(zzzh) is prospective and development/ construction on one’s own property for raising a residential complex even where advances are collected from third party purchasers would not amount to the taxable service of construction of residential complex nor would such advances be liable to tax, under this category. - Prima-facie, inasmuch as the definition of construction of complex in sub-clause (c) to Explanation (ii) to Section 65 (105)(zzzza) borrows this integer from construction of complex, a taxable service defined in Section 65(91a) read with Section 65(105)(zzzh) of the Finance Act, we are of the view that development or construction on one’s own property would not constitute a taxable service prior to 01.07.2010, the date on which the Explanation was introduced in Section 65(105)(zzzh). - Stay granted.
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