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2024 (5) TMI 128 - CESTAT CHENNAILevy of service tax - Construction of Residential Complex service - payments received where number of units are 12 or less than that - land owner shares - composite contracts or not - HELD THAT:- The definition of Construction of Residential Complex does not apply to constructions in the nature of composite contracts which involve both providing services as well as use of goods and materials. The services which involve composite contracts fall under the definition of Works Contract Services which was brought forth from 01.06.2007. Therefore in cases where there is provision of services of composite nature, the demand can be raised only under WCS. The demand under Construction of Residential Complex would not apply as this definition deals with service simplicitor. The Tribunal in the case of REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2018 (9) TMI 1149 - CESTAT CHENNAI] had considered this issue and held that the demand under Residential Complex Services / CICS / CCS cannot sustain prior to 01.07.2012 for the reason that these services do not apply to composite construction services. The decision in the case of Real Value Promoters Pvt. Ltd. was followed by the Tribunal in the case of Jain Housing & Construction Limited which has been sustained by the Hon'ble Apex Court. Further, this Tribunal in the case of M/S. SRINIVASA SHIPPING & PROPERTY DEVELOPERS LTD. VERSUS THE COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2023 (12) TMI 1003 - CESTAT CHENNAI] on similar set of facts and issue had held that the demand under Residential Complex Services cannot sustain. The demand raised under Construction of Residential Complex Services cannot sustain - the impugned order is set aside - Appeal allowed.
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