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2019 (2) TMI 84 - CESTAT CHENNAIWorks Contract service - construction of flats - composite contract involving supply and transfer of property in goods during the execution of contract - demand of service tax with interest and penalties - Held that:- The issue is decided by the Bench in the case of M/s. Real Value Promoters Pvt. Ltd. [2018 (9) TMI 1149 - CESTAT CHENNAI], where it was held that The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service - For the period after 1.6.2007, service tax liability under category of ‘commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, ‘Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter. The demand is not sustainable - appeal dismissed - decided against Revenue.
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