2018 (3) TMI 1245

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....  Shri Rupender Singh, Advocate for the Appellants   Shri Sanjay Jain, AR for the Respondent   Per: Justice (Dr.) Satish Chandra:   The present appeal is filed by the appellant against order-in-Appeal No. 68/2013 dated 28.6.2013. Period of dispute is from 2007-2008 to 2010-2011.   2. After hearing Shri Rupender Singh and Shri Sanjay Jain, learned representat....

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....g its own property but for sale to prospective purchasers falls within the ambit of works contract service, in particular under sub-clause(c) of Explanation (ii) of Section 65(105) (zzzza) of the Finance Act, 1994, as introduced w.e.f. 01.06.2007, by the Finance Act, 2007. This sub-clause brings within the ambit of works contracts, 'Construction of a new Residential Complex or part thereof'. This ....

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....rospective buyers and where the builder receives any advance, was liable to service tax was the subject matter of regnant litigation. The issue came to be settled in Maharashtra Chamber of Housing Industry vs. Union of India - 2012 (25) STR 305 (Bombay) and in Magus Construction Pvt. Ltd. vs. Union of India - 2008 (11) STR 225 (Guj.). The judgment of the Bombay High Court was followed by this Trib....