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Consult Construction

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Construction of Complex Services

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HIGH COURT OF PUNJAB AND HARYANA

G.S. Promoters (vs.) Union of India *

Section 65(105)(zzzh) of the Finance Act, 1994 - Construction of Complex service - Whether petitioner's contention that there is no element of service of construction involved in a builder selling a flat, is justified - Held, no - Whether question as to whether or not service is involved has to be seen not only from point of view of builder, but also from point of view of service recipient - Held, yes [Para 10]

Section 65(105)(zzzh) of the Finance Act,1994 - Construction of complex service - Petitioner was engaged in development and sale of residential flats with contractors - As per Explanation added to section 65(105)(zzzh), vide Finance Act, 2010, construction of complex by a builder or any person authorized by builder, is deemed to be service by builder to buyer - Petitioner contended that said Explanation widens scope of levy beyond concept of service by including therein sale; and that taxing of sale and purchase is beyond legislative competence of Union Legislature - Whether since subject-matte of levy in instant case was element of service of construction and it was not case of petitioner that said levy fell under Entry 54 List-II relating to sale and purchase of goods, impugned levy could not be held to be beyond legislative competence of Union Legislature - Held, yes [Para 9}

Circulars and Notifications : Circular No. 334/3/2010-TRU, dated 1-7-2010

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