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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 ..... old of commercial or industrial construction service or construction of complex 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. Appeal allowed - decided in favor of appellant. - Appeal No.: ST/42299/2015 - Final Order No. 43111/2018 - Dated:- 14-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. S. Ramachandran, Consultant for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or hearing, Ld. Consultant Shri. S. Ramachandran appeared on behalf of the appellant while Ld. DC (AR) Ms. T. Usha Devi appeared on behalf of the Revenue. 4.1 During the course of hearing, Ld. Consultant inter alia submitted that during the period under dispute, the appellant had undertaken two projects, namely : (i) Rainbow Arcade - Construction of Commercial Complex; and (ii) Rainbow Balaji Garden at Kodaikanal Construction of Residential Complex; That both the projects were completed and sold much before the services became taxable; that service tax on CICS was demanded for the period prior to 01.06.2007 whereas service tax on CRS demanded for the most period prior to 01.06.2007, but no demand was made under Works Contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 fold of commercial or industrial construction service or construction of complex service in the light of the Hon ble Supreme Court judgment in Larsen Toubro (supra) upto 1.6.2007 b. For the period after 1.6.2007, service tax liability under category of commercial or industrial construction service under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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