2013 (6) TMI 315

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....dvocate, for the Respondent. ORDER The respondents were engaged in construction of residential complexes and selling the same to prospective buyers. During the period October, 2005 to July, 2006 they did not pay any Service Tax for consideration received for such activity. Revenue was of the view that Service Tax was payable on such activity under Section 65(105)(zzzh) of Finance Act, 1994 r....

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....ondents were taking advances from the prospective buyers for construction of flats and therefore there was a service being rendered by the respondents to the perspective buyers of the flats. He argues that this position has been clarified by the explanation added under Section 65(105)(zzzh) by Finance Act, 2010. He also relies on the decision of Punjab & Haryana High Court in the case of G.S. Prom....