9911796707
TMI Blog2019 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER The issue involved in all these appeals being the same, they are heard together and disposed by this common order. 2. The brief facts are that the appellants are engaged in construction activities. They are registered under Construction of Residential Complex Services. During the course of audit, it was noticed that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of service tax alongwith interest and the imposition of penalties. The details of the period of dispute, amount involved is given in the table below. SCN No.237 SCN No.71 SCN No.132 2007-Aug 2009 Sept 2009 Oct 2009 to Mar 2010 Amount ST Paid Balance Payable Amount ST Amount ST Total 512352659 20224192 14799468 5424724 244330 8305 58162828 1976955 7409983 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the reason that the appellants have availed Cenvat Credit on inputs / input services. This would show that these are composite contracts. The appellant had discharged service tax availing the abatement applicable to the goods supplied while rendering the construction activities. He relied upon the decision of the Tribunal in the case of Real Value Promoters Pvt. Ltd. and Others vs Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue, whether the levy of service tax under Construction of Residential Complex Services or Commercial or Industrial Construction Services would be sustainable in the case of composite contracts which involve both element of services as well as supply of goods. It is very much clear from the facts that the contracts are composite in nature. Therefore the decision in the case of Real Value Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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