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TMI Blog2019 (10) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of complex service and are registered with the service tax department under the category of "construction of complex service". In a project namely "Rishi Apartment", they have constructed the residential flats for the prospective buyers. The land, on which the apartment was constructed, was owned by the appellant. The flats were booked by the prospective buyers by paying an amount of Rs. 2.5 lakhs and 25% including booking amount was to be paid within 30 days of the allotment. The balance 70% was to be paid in equal monthly installments before possession and balance 5% was to be paid at the time of possession. He further pointed out that at the material time, construction activities where payments were made in such manner were not cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorized by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer.]" From the above, it is apparent that 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. 6. We find that the identical issue has been decided by this Tribunal in the case of Green Vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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." It is seen that the ratio of the aforesaid decision is applicable to the facts of the case in hand. 7. It is also seen in the case of Bee Gee Construction Co. (supra), it is held as follows:- "3. Commissioner (Appeals) has relied upon the Hon'ble High Court of Guwahati's judgment in the case of Magus Construction P. Ltd. reported in 2008 (TIOL) 321 HC-Guw- S.T. = 2008 (11) S.T.R. 225 (Gau.). For better appreciation, we reproduce the relevant paragraph as under:- "Service Tax - Sale of flats - no serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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