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TMI Blog2018 (12) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha: The appellant is engaged in the business of Construction of Commercial Complex and Residential Complex which became taxable with effect from 10.09.2004 and 16.06.2005 respectively. 2.1 Based on intelligence that the appellant had been rendering the above services without obtaining Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable cesses, interest and penalties. 2.2 The same were confirmed in the Order-in-Original dated 25.01.2012 and thereafter upheld by the Commissioner of Service Tax (Appeals-II) vide impugned Order-in-Appeal No. 247/2015 (STA-II) dated 27.08.2015. Aggrieved, the assessee has filed this appeal before this forum. 3. Today when the matter came up for hearing, Ld. Consultant Shri. S. Ramachandran a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moters Pvt. Ltd. Vs. Commr. of G.S.T. & C.Ex., Chennai - 2018-TIOL-2867-CESTAT-MAD; * M/s. Aswini Apartments Vs. Commr. of G.S.T. & C.Ex., Chennai South - 2018-TIOL-3350-CESTAT-MAD; * M/s. Sreevatsa Real Estates Pvt. Ltd. Vs. Commr. of C.Ex., Cus. & S.T., Coimbatore - 2018-TIOL-3402-CESTAT-MAD; * M/s. Krishna Homes Vs. Commr. of C.Ex.,Bhopal - 2014 (34) S.T.R. 881 (Tri. - Del.;). 5. Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the case of M/s. Real Value Promoters Pvt. Ltd. (supra) wherein this Bench relying on the decision of the Hon'ble Supreme Court in the case of C.C.E. Vs. Larsen & Toubro Ltd. - 2015 (9) S.T.R. 913 (S.C.) has concluded 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing indivisible composite contract, such services will require to be exigible to service tax liabilities under "Works Contract Service" as defined under section 65(105)(zzzza) ibid. ..." 8. We also note that the decision relied upon by the Ld. AR in the case of BCC Developers and Promoters Pvt. Ltd.(supra) is not applicable to the facts of the case on hand. Further, we find that the decisions rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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