https://www.taxtmi.com/caselaws?id=3605 A later CBEC circular clarifying that a builder or developer constructing on its own without engaging another person does not create a taxable service relationship was treated as a clarification of law and therefore applied retrospectively to pending matters. On that basis, the prior order was found liable to reconsideration because the clarification was prima facie favourable and had not been available to the original and appellate authorities. The matter was remanded for de novo consideration without insisting on pre-deposit, and the self-supply character of the activity was recognised for reassessment in light of the circular. en-us Mon, 07 Apr 2008 00:00:00 +0530 Wed, 01 Oct 2008 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3605 A later CBEC circular clarifying that a builder or developer constructing on its own without engaging another person does not create a taxable service relationship was treated as a clarification of law and therefore applied retrospectively to pending matters. On that basis, the prior order was found liable to reconsideration because the clarification was prima facie favourable and had not been available to the original and appellate authorities. The matter was remanded for de novo consideration without insisting on pre-deposit, and the self-supply character of the activity was recognised for reassessment in light of the circular. Case-Laws Service Tax Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3605