2015 (7) TMI 759

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..... ocate For The Respondent : Shri Amresh Jain, DR ORDER Per: Justice G. Raghuram: The operative demand which stands confirmed by the impugned adjudication order dated 28.06.2015 passed by the Commissioner, Central Excise and Customs, Raipur is Rs. 6,20,00,084/- apart from interest and penalties thereon. The period involved is 01.06.2010 to 30.06.2010. The activity on which the demand was confirm .....

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..... is not defined in clause (zzzza) but is defined in Section 65 (91a) and is enumerated to be a taxable service in Section 65(105) (zzzh) of the Act. 3. With effect from 01.07.2010 an explanation is inserted in Section 65(zzzh) to bring within the ambit of the taxable construction of complex service, transactions where construction of complex is undertaken for sale and where the builder or a person .....

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..... CCE, Bhopal - 2014 (34) STR 881 (Tri. Del.). The extent declaration of law is that the 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 .....

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