In this Chapter, unless the context otherwise requires,

(105) "taxable service" means any service provided,-

(zzzh) to any person, by any other person, in relation to construction of complex;

Explanation.-For the purposes of this sub-clause, construction of a complex 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 a person authorised by the builder before the 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;