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TMI Blog2019 (5) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... C (AR) ORDER Per Bench The facts of the case are that appellants had entered into an agreement with M/s. Chengalpet Rural Development Society (CRDS) for construction of houses in the places affected by Tsunami in March 2007. It appeared to the department that the said activity fell under "Construction of Residential Complex Services" under Section 65 (30a) of the Finance Act, 1994 read with Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of residential houses and was in the nature of Composite Works Contract involving supply of materials along with labour services. Since the demand has been made under the category of Construction of Residential Complex Services, the demand cannot sustain in view of the ratio of the judgment of the Hon'ble Apex Court in Larsen & Toubro Ltd. - 2015 (8) TMI 749 (S.C.). 3. On the other hand, Ld. AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otestations of the Ld. AR, the ratio of Larsen & Toubro (supra) will be applicable on all fours to this issue. The demand of tax under construction of complex service cannot then sustain and will require to be set aside, which we hereby do. Appeal is allowed with consequential benefits, if any as per law.
(Order dictated and pronounced in the Open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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