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2024 (5) TMI 133 - CESTAT CHENNAILevy of service tax - Construction of Residential Complex Service and Commercial / Industrial Construction Service - providing construction service of composite nature - HELD THAT:- The documents produced sufficiently established that the contracts are composite in nature. The decision laid down by 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] would be squarely applicable. The said decision has been followed by the Tribunal in the case of M/S. JAIN HOUSING & CONSTRUCTION LIMITED VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2023 (2) TMI 1044 - CESTAT CHENNAI] and was upheld by the Hon’ble Apex Court in THE COMMISSIONER OF SERVICE TAX VERSUS M/S. JAIN HOUSING AND CONSTRUCTION LTD. [2023 (9) TMI 816 - SC ORDER], by dismissing the Department appeal. The demand cannot sustain and requires to be set aside - appeal allowed.
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