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TMI Blog2019 (3) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... E COURT] for the period upto 01.06.2007, where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - demand for the period set aside. Period after 01.06.2007 - Held that:- The Chennai Bench of the CESTAT in the case of M/s.Real Value Promoters Pvt. Ltd. & Ors. Vs Commissioner of G.S.T & Central Excise, Chennai & Ors. [2018 (9) TMI 1149 - CESTAT CHENNAI] has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act Services (WCS) and Renting of Immovable Property Services (RIPS). Department was of the view that though appellant were engaged in the construction of Residential Complex Services (RCS), they were not registered under the category of RCS. On scrutiny of records, it emerged that appellant have been undertaking construction activities for the prospective customers and receiving amounts from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 ibid. Hence this present appeal. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Ms. Vipula, Advocate submits that issue as to whether a composite contract involving provision of service as well as transfer of property in goods could be covered under CICS and RCS from the date of introduction of service tax levy on such services stands finally settled by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs Commissioner of G.S.T Central Excise, Chennai Ors. vide Final Order Nos.42436-42438/2018 dated 18.09.2018 have extrapolated the ratio laid down by the Hon ble Apex Court in M/s.Larsen Toubro Ltd. (supra) and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. For this reason, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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