2019 (7) TMI 1602

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....sent case the amount collected is during the period 2005-2006 and 2007-2008. 2. Sh. Aditya Tripathi, Ld. Counsel appearing on behalf of the appellant submits that as per the insertion of the explanation in Clause zzq of Section 65(105) the amount received before 01.07.2010 in respect of Commercial or Industrial Construction is not liable to service tax. He also submits that the appellants own group concern in the case of M/s. Grishma Enterprises vs. C.C.E & S.T., Rajkot, this Tribunal considering the decision of Krishna Homes Vs. C.C.E.,-Bhopal-2014 (34) STR 881 (Tri.-Del.) and the Apex Court judgment in the case of Larsen & Toubro Limited and others Vs. State of Karnataka-2014 (34) STR 481 (S.C.) held that the advance received before 01....

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.... in relation to [Commercial or industrial] constriction. [Explanation-For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;] 5. We find that as per this explanation even the amount received before during and after construction is liable ....