2019 (5) TMI 1764

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..... Present For the Respondent : Shri S.K. Shukla, Supdt. (AR) ORDER This appeal has been filed by M/s Grishma Enterprises against demand of Service Tax, interest and imposition of penalty. 2. The issue involved in the present case is if Service Tax can be levied on services under the head of Commercial and Industrial Construction when the appellants are receiving advances in respect of sale o....

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....s been observed. : 4. We have considered the rival submissions. We find that the issue involved is identical to the issue involved in the case of Krishna Homes (supra). In the said decision, the Tribunal examined the amendment made to the Finance Act and also the decision of the Hon'ble Apex Court in the case of Larsen & Toubro Limited & Ors vs. State of Karnataka & Ors. - 2014 (34) STR 481 ....

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.... a builder/developer with prospective customers for construction of residential units in a residential complex. Such works contracts involving transfer of immovable property were brought within the purview of taxable service by adding explanation to Section 65(105)(zzzh) w.e.f. 1-7-2010, and therefore, it has to be held that such contracts were not covered by Section 65(105)(zzzh) during the perio....