9911796707
TMI Blog2018 (12) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... i, DC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar All these three appeals since involving identical disputes and relating to same appellant, they are taken up for common disposal. 2. In Appeal ST/255/2012, the construction activity undertaken by the appellant of apartment complex has been classified under the category of "Construction of Residential Complex Service" for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity of residential complex on sub-contract basis for L&T during the period October 2008 to March 2009. Demand of service tax liability of Rs. 3,88,940/- under the category of construction of residential complex was proposed by a show cause notice and confirmed by the original authority with interest thereon and also imposition of penalties under Section 76, 77 of the Finance Act, 1994. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed and dealt with the issues as under : "8. In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:- a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notices in all these cases prior to 1.6.2007 and subsequent to that date for the periods in dispute, proposing service tax liability on the impugned services involving composite works contract, under 'Commercial or Industrial Construction Service 'or' Construction of Complex' Service, cannot therefore sustain. In respect of any contract which is a composite contract, service tax cannot be deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
