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TMI Blog2024 (6) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... I 853 - SUPREME COURT] has held that the contracts involving both supply of materials as well as rendition of services can be classified only under WCS. The Tribunal in the case Real Value Promoters Pvt. Ltd. [ 2018 (9) TMI 1149 - CESTAT CHENNAI] has followed the decision in the case of Larsen and Toubro Limited and Another to hold that the demand raised under CICS, CCS, RCS for the period prior to 01.07.2012 cannot sustain when the works executed are in the nature of composite contracts. In the present case, it is brought out and established that the works are composite in nature. The demand raised denying the benefit of abatement cannot sustain. The impugned order is set aside - Appeal allowed. - HON BLE MS. SULEKHA BEEVI C. S. , MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived for supplying the materials. On such invoices, the appellant has discharged proper VAT as per the VAT law. In some cases, the appellant has provided services of interior decorations wherein materials was not used and the appellant has discharged service tax on the consideration received. There is no dispute with regard to the amounts received in the above two cases. In certain situations, the appellant provides Works Contract Services which include use of materials as well as rendition of services. The Ld. Counsel adverted to the sample invoices of providing such Works Contract Services and it is submitted that the appellant has clearly shown that they have collected service tax after availing the abatement. It is submitted that when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of Interior Decorator s Services and therefore, the abatement is not eligible. From the facts, it is brought out that the appellant has rendered services which are composite in nature involving both supply of materials as well as rendition of services. The Hon ble Apex Court in the case of Larsen and Toubro Limited and Another v. State of Karnataka and Another [Civil Appeal No. 8672 of 2013, dated: 26/09/2013 - (2014) (1) SCC 708] has held that the contracts involving both supply of materials as well as rendition of services can be classified only under WCS. 5.2 The Tribunal in the case Real Value Promoters Pvt. Ltd. (supra) has followed the decision in the case of Larsen and Toubro Limited and Another (supra) to hold that the demand r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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