TMI Blog2013 (9) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per : M.V.RAVINDRAN; This stay petition is filed for waiver of pre-deposit of an amount of Rs.10,33,49,937/- confirmed as service tax liability under the category of construction of residential complex service, interest thereof and penalties under various sections. 2. Heard both sides and perused the records. 3. After hearing both sides, we find that there is no dispute as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and we reproduce below the ratio which is at paragraph 5. 5. After considering the submissions, we have found substance in the legal plea made by the learned counsel. Learned Jt. CDR has fairly conceded the fact that, before completion of construction of building complex, advances were received by the appellant from the prospective buyers. Therefore it stands tacitly conceded that the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pective 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. Admittedly, the entire dispute in the present case lies prior to 1-7-2010. The appellant has made out prima facie case against the impugned demand of service tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant having already deposited an amount of service tax liability that is after an Explanation is added to the definition of services and contesting the issue on merits, we consider the amount deposited by the appellant as enough deposit to hear and dispose of the appeal. 5. Accordingly, application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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