Petitioner filed the complaint with the allegation that the respondent had collected a sum of Rs.2,39,456/- towards service tax and VAT; that as per Government Circular No.108/02/2009-ST dated 29.1.2009, the construction service provider was not entitled to collect the service tax and VAT from the customers.  The aforesaid Circular came into existence on 29.1.2009 whereas agreement between the parties in the present case was entered into on 14.7.2008 and the sale deed was executed on 9.1.2009, i.e., prior to the issuance of the circular. 

        District Forum dismissed the complaint, aggrieved against which the petitioner filed the appeal before the State Commission which has also been dismissed. 

        We agree with the view taken by the fora below that the circular issued on 29.1.2009 would not apply to the petitioner’s case as the sale in the present case has been executed on 9.1.2009, i.e., prior to the coming into existence of the circular.  No merits.  Dismissed.