9911796707
TMI Blog2025 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... f it is a composite works contract. From the discussions in the respective Orders-in-Original, there is no dispute that (i) the nature of work was under composite contract and (ii) in respect of ongoing projects commenced prior to 1.6.2007 for which the appellant had already remitted the service tax under SCS, though no service tax in respect of a composite contract was leviable in view of decision in L&T Ltd. [2015 (8) TMI 749 - SUPREME COURT]. In any case, it is an admitted fact on record that during the periods under dispute, the appellant continued to remit the service tax under WCS and hence there was no reason for the Revenue not to accept the same. Hence in the light of decision of Larsen & Toubro Ltd, which has been followed by var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for the Appellant and Shri N. Satynarayana, Ld. Assistant Commissioner for the Respondent. 4. The common issue to be decided in these appeals is, "whether the demand of service tax under "Works Contracts Service" (WCS) as upheld in the impugned orders is justifiable ?" 5. The brief facts as could gathered from the documents placed on record including orders of lower authorities, are that the appellant was providing services under 'Construction of Residential Complex Service (CRCS). Revenue appeared to have noticed that for the period January 2010-March 2010, April 2010-March 2011 and April 2011-June 2012 the appellant had filed its return under the category of WCS instead of CRCS (under which the appellant was registered) and as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned orders. 7. Per contra, the Ld. Assistant Commissioner Shri N. Satyanarayanan relied upon the findings of the authorities below. In the order of Hirarandani Realtors Pvt. Ltd. Vs CGST & Central Excise, Chennai (supra) this Bench has referred to an order of coordinate Bench in the case of M/s.Pragati Edifice Pvt. Ltd. wherein the Bench, following the decision of Larsen & Toubro Ltd. (supra) has held as under : "5.We have gone through the various judicial precedents relied upon during the course of arguments and we find the assertion of learned Advocate is correct in as much as various Benches of CESTAT have taken a consistent view that the service tax was not leviable on a developer prior to 1.7.2010, by following the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completion or construction of a flat for personal use of the service recipient, no Service Tax is payable in view of the exclusion in the deicnition of residential complex service. (v) After 1-7-2010, Service Tax is chargeable under the head of 'construction of complex services' if it is service simpliciter and under 'works contract service' if it is a composite works contract. (o) In view of the above, it is well settled legal position that whether the service is rendered as service simpliciter or as a works contract, no Service Tax can be levied on construction of residential complex prior to 1-7-2010. Learned Counsel would submit that for the period post 1-7-2010, they have been discharging Service Tax appropriately. This is a fact w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective Orders-in-Original, there is no dispute that (i) the nature of work was under composite contract and (ii) in respect of ongoing projects commenced prior to 1.6.2007 for which the appellant had already remitted the service tax under SCS, though no service tax in respect of a composite contract was leviable in view of decision in L&T Ltd. (supra). In any case, it is an admitted fact on record that during the periods under dispute, the appellant continued to remit the service tax under WCS and hence there was no reason for the Revenue not to accept the same. Hence we are of the view that in the light of decision of Larsen & Toubro Ltd. (supra), which has been followed by various Benches of Tribunal across India, the liability as un ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
