2013 (3) TMI 225

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mathew John, JJ. Appellant Rep by: Shri J.K. Mittal, Shri Arugn Gulati, Advs. And Shri Nitesh Garg , CA Respondent Rep by: Shri Amrish Jain , AR Per: Mathew John: Five Appeals and four Cross Objections along with an application for condoning delay in filing one cross objection are being considered in this proceeding. The cross objections are in the nature of written submission and no s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e effect that in such cases the Builders were doing construction activity for their own benefit and not for the benefit of prospective buyer no service is involved in such situation. 4. The entry defining for taxing such activity was amended by Finance Act 2010 with effect from 1.7.2010 to add explanation reading as under in clause 65 (105) (zzzh) of Finance Act, 1944:     "Ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1.7.2010 also. Demands for service tax were issued based on such reasoning and confirmed along with interest and penalties. On appeal the demands were set aside in four cases against which Revenue is in appeal. In one case the decision is against which Revenue is in appeal. In once case the decision is against the Builder, against which order the Builder is in appeal. 6. The argument of the Co....