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Builder contracts with prospective buyers

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ST Alert - CESTAT : Builder contracts with prospective buyers for residential complex construction not taxable pre-July 2010

Builder / promoter / developer not liable to service tax as provider of residential complex construction service u/s 65(105)(zzzh) of Finance Act, 1994 pre - July 2010, w.r.t. amount received from prospective buyers; Activity taxable only upon insertion of Explanation in Sec 65(105)(zzzh) w.e.f. July 2010; Explanation expanded scope of said clause, hence not clarificatory amendment and cannot be given retrospective effect; Rejects Revenue’s contention that such agreements taxable as 'works contracts' in terms of SC ruling in Larsen & Toubro Ltd. since during period of dispute, no intention of Govt to tax said activity; Allows assessee’s refund claim and holds that same not hit by bar of limitation or unjust enrichment  : Delhi Tribunal

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Guest Friday, 15 November 2019

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