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TMI Blog2022 (2) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] , wherein it has been held that demand would not legally sustain in case the same is not raised in the category of Works Contract Service. Since the issue is no longer res integra and stands decided by the Hon ble Supreme Court, it is not considered necessary to deal with the other grounds raised in the appeal - appeal allowed - decided in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction of Commercial Complex Services during the period both prior to 01.07.2010 and thereafter. 2. Briefly stated, the facts of the case are that the Appellant is engaged in provision of Consulting Engineering Services , Architect Service , Renting of Immovable Property Service and Maintenance or Repair Services . During the period of dispute i.e. from 2007-08 to 2011-12, the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with consequential interest and penalty which is the subject matter of challenge in this appeal. 3. Shri Pulak Saha, Ld. Chartered Accountant, appeared on behalf of the Appellant. He has contested the demand on various following grounds on merit as well as on limitation. He submitted that the construction activity was undertaken for self and was already completed well before the Explanation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, even if the constructed property is sold, as alleged in the SCN, the same is not liable to tax under the Commercial and Industrial Construction Service . He also submitted that in any case, the instant demand is not sustainable in view of the law declared by the Hon ble Supreme Court in case of Commissioner of Central Excise Cus, Kerala vs. Larsen Toubro Ltd 2015 (39) STR 913 (SC) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id decision has consistently been followed by the Tribunal in series of decisions, including the following: India Gunting Corporation vs. Comm of Central Tax, New Delhi 2021 (52) GSTL 174 (Tri-Del) IVRCL Assets and Holdings Ltd vs. CCE, Hyderabad 2021 (52) GSTL 304 (Tri-Hyd) OTIS Elevator Co India Ltd vs. CST, Mumbai 2021 (51) GSTL 386 (Tri-Mum) Since the issue is no longer res in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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