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TMI Blog2019 (1) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Residential Complex Services and confirmed the demand raised in the SCN under Works Contract Service - The Commissioner has traveled beyond the scope of the SCN and such confirmation of demand on a different category of service is not sustainable. The issue whether composite contracts involving both element of services as well as supply of goods would fall under Commercial or Industrial Construction Services / Residential Complex Services was analysed by the Tribunal in the case of Real Value Promoters Pvt Ltd. And others [2018 (9) TMI 1149 - CESTAT CHENNAI] and the Tribunal held that such composite contracts would not fall under the category of Commercial or Industrial Construction Services / Residential Complex Services and can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuant to the clarification of Board s Circular in 2007. The show cause notices have been issued alleging that the services fall under Works Contract Services. However, after adjudication, the Commissioner has classified the services under Commercial or Industrial Construction Services. He submitted that the works executed by the appellants are in the nature of composite contracts which involved both supply of materials as well as renting of services. It is argued by him that since the works executed are in the nature of composite contracts after 1/6/2007, the said services rendered by the appellants would not fall under Construction of Residential Complex Services. He relied upon the decision of the Tribunal in the case of Real Value Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed the demand raised in the show cause notice under Works Contract Service. The Commissioner has travelled beyond the scope of the show cause notice and such confirmation of demand on a different category of service is not sustainable. The department has not filed any appeal. 7. The issue whether composite contracts involving both element of services as well as supply of goods would fall under Commercial or Industrial Construction Services / Residential Complex Services was analysed by the Tribunal in the case of Real Value Promoters Pvt Ltd. And others (supra) and the Tribunal held that such composite contracts would not fall under the category of Commercial or Industrial Construction Services / Residential Complex Services and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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