https://www.taxtmi.com/caselaws?id=216144 The Tribunal allowed the appellant's appeal, finding that their activity of selling plots and constructing residential houses did not constitute "construction of complex services" under the Finance Act, 1994. The Tribunal held that the appellant's transactions were for the sale of immovable property, not a service, and that the amendments to the Act did not have retrospective effect. Consequently, the Tribunal waived the pre-deposit requirements, stayed the recovery of demanded amounts, and allowed the appeal, indicating a prima facie view that the original order was incorrect. en-us Wed, 14 Sep 2011 00:00:00 +0530 Thu, 23 Aug 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216144 The Tribunal allowed the appellant's appeal, finding that their activity of selling plots and constructing residential houses did not constitute "construction of complex services" under the Finance Act, 1994. The Tribunal held that the appellant's transactions were for the sale of immovable property, not a service, and that the amendments to the Act did not have retrospective effect. Consequently, the Tribunal waived the pre-deposit requirements, stayed the recovery of demanded amounts, and allowed the appeal, indicating a prima facie view that the original order was incorrect. Case-Laws Service Tax Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216144