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TMI Blog2024 (7) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ts / complexes. The nature of such composite contracts involve both supply of materials as well as rendition of services. The Tribunal in the case of REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [ 2018 (9) TMI 1149 - CESTAT CHENNAI] had considered the issue whether the demand of service tax can be made under Construction of Residential Complex Services / Construction of Commercial Complex Services for the period prior to 01.07.2012. It was held that in the case of indivisible contracts which are composite in nature, the demand can be made only under Works Contract Services. The Tribunal had followed the decision of the Hon ble Apex Court in the case COMMISS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009 intimated the Department that they have completed one commercial project at T. Nagar for their own use and had sold the same after obtaining Completion Certificate on 02.05.2005. In February 2008 onwards they had entered into the agreement to build residential project at Mogappair West. They had not collected service tax from their customers for the said project. The appellant furnished details of the amount collected for the period from February 2008 to March 2009 in respect of this second project. 1.3 Statement was recorded from the Managing Director, Shri V.G. Rajendran who stated that commercial project at T. Nagar was done totally by the appellant whereas the Mogappair residential project was promoted by the partnership firm. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the Completion Certificate was issued to the appellant on 05.02.2005. The building / complex was sold by the appellant after obtaining Completion Certificate and therefore it is a sale of immovable property. There cannot be a service to oneself. 2.2 Further, the demand raised for the project at T. Nagar is under Construction of Complex Services and the demand raised for the Mogappair project is under Construction of Residential Complex Services. The demand is not under Works Contract Services. The nature of the contracts executed by the appellant are indivisible composite contracts involving supply of materials as well as rendition of services. The Tribunal in the case of Real Value Promoters Pvt. Ltd. Vs. Commissioner of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as Construction of Residential Complex Services for Mogappair project is sustainable or not. 6. The period involved is from April 2005 to December 2009. On perusal of the joint venture agreement as well as other agreements, it can be seen that the appellant has been entrusted with the work of construction of flats / complexes. The nature of such composite contracts involve both supply of materials as well as rendition of services. The Tribunal in the case of Real Value Promoters Pvt. Ltd. (supra) had considered the issue whether the demand of service tax can be made under Construction of Residential Complex Services / Construction of Commercial Complex Services for the period prior to 01.07.2012. It was held that in the case of indiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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