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2021 (1) TMI 1213 - CESTAT CHENNAIQuantification of service tax - Incorrect calculation of service tax - construction of residential complex service - non-inclusion of land cost in the taxable value of the flats for calculation of service tax - abatement of 75% availed, when the eligible abatement is only 67% on the gross amount - HELD THAT:- From the facts itself, it is clear that the construction services rendered by the appellants are composite in nature involving materials as well as services. This 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 analysed the issue whether the demand under construction of residential complex services is sustainable in services which are of composite in nature. After introduction of Works Contract Services, the demand can be made only under Works Contract Services in the case of construction services which are composite in nature. The decision in Real Value Promoters is squarely applicable to the facts of the case in both these appeals. The demand made under construction of residential complex service cannot therefore sustain - Appeal allowed - decided in favor of appellant.
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