9911796707
TMI Blog2018 (12) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... x service. For the period after 1.6.2007, service tax liability under category of ‘commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, ‘Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter. The impugned demands made in all these appeals for composite contracts under construction of residential complex instead of works contract cannot sustain - appeal allowed - decided in favor of appellant. - Appeal Nos.ST/255 - 257/2018 - FINAL ORDER No. 43091-43093/2018 - Dated:- 13-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Ms. D. Naveena, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order was upheld by the Commissioner (Appeals0 vide the impugned order. 5. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Ms. D. Naveena submits that the issue involved in all these appeals is no longer res integra. She submits that the combined ratio of the Hon ble Apex Court in the case of Larsen Toubro Ltd. 2015 (39) STR 913 (SC) and that of this Bench of the Tribunal s decision in Real Value Promoters Pvt. Ltd. - 2018 (9) TMI 1149 CESTAT Chennai is that service liability in respect of composite contracts involvin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent 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 demanded under CICS / CCS for the periods also after 1.6.2007 for the periods in dispute in these appeals. For this very reason, the proceedings in all these appeals cannot sustain. Ld. Advocate submits that the above ratio would be applicable to all these appeals on hand. 6. On the other hand, ld. A.R Ms. T. Usha Devi reiterates the impugned orders. 7. After hearing both sides, we find that Ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
