2014 (8) TMI 891

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....r the Appellant : Ms Suchitra SHarma, AR For the Respondent : None PER : G Raghuram Revenue is in appeal against the order of the Commissioner (Appeals), Central Excise and Service Tax, Kanpur dated 9.7.2008 whereby the respondent/assessees appeal was allowed and the order of the adjudication authority, dated 13.6.2008 passed by the Additional Commissioner, Central Excise, Kanpur was reve....

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....hus leviable to tax under provisions of Section 65(105)(zzzh) read with Section 65 (30a) and 65(91a) of the Finance Act, 1994. Reliance was placed by the ld. appellate Commissioner on Board Circulars dated 1.8.2006 and 23.8.2007 for this conclusion. Section 65(105)(zzzh) was subsequently amended by Finance Act, 2010 with effect from 1.7.2010 by introducing an Explanation. As per the Explanation, c....

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....e pre-existing provision and therefore requires to be construed as prospective; and prior to introduction of the Explanation, constructions on ones own properties by a builder /developer for the purpose of sale thereafter would not tantamount to rendition of this taxable and would therefore be beyond the reach of levy and collection of service tax under construction of residential complex service.....