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2015 (7) TMI 759 - CESTAT NEW DELHI

2015 (7) TMI 759 - CESTAT NEW DELHI - TMI - Waiver 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 pur .....

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perty 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. - Service Tax Stay Application No. 60671 of 2013 in Service Tax Appeal No. 59916 of 2013 - Stay Order No. 52072/ 2015 - Dated:- 15-6-2015 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For The Appellant : Shri Rupendra Singh, Advocate For The Respondent : Shri Amresh Jain, DR ORDER Per: Justice G. Raghuram: The operative demand which stands con .....

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rty/ prospective purchasers, from whom the appellant collected advances. 2. The Ld. Commissioner confirmed the demand on the assumption that the act of the petitioner developing its own property but for sale to prospective purchasers falls within the ambit of works contract service, in particular under sub-clause(c) of Explanation (ii) of Section 65(105)(zzzza) of the Finance Act, 1994, as introduced w.e.f. 01.06.2007, by the Finance Act, 2007. This sub-clause brings within the ambit of works co .....

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