2014 (1) TMI 255

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....espondent. ORDER In this case, the appellant has been brought under the service tax levy for the period April, 2007 to September, 2007 under the category of 'construction of industrial & commercial complexes'. The submission of the appellant is that they have been constructing buildings in their own land and flats were sold after construction. Therefore their plea is that the construction activi....

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....as decided in favour of Revenue and therefore pre-deposit should be called for in this case. 3. We find that there are clarifications issued by C.B.E. & C. to the effect that when construction is done in one's own land for sale of constructed flats such activity will not be subjected to service tax. Case of G.S. Promoters was in the context of explanation added in Section 65(105)(zzzh) to ma....