TMI Blog2019 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... contract - HELD THAT:- For the period after 01.06.2007, the Chennai Bench of the CESTAT 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] have extrapolated the ratio laid down by the Hon ble Apex Court in COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction Pvt. Ltd., the appellants herein are registered with the department for providing services under the category of Commercial or Industrial Construction Service and Construction of Complex Service. On scrutiny of records, it emerged that appellant had not discharged their service tax liability for the period from 4/2007 and have not added the monetary value of free materials supplied by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that issue as to whether a composite contract involving provision of service as well as transfer of property in goods could be covered under CICS and RCS from the date of introduction of service tax levy on such services stands finally settled by the Hon ble Supreme Court in the case of CCE Cus., Kerala Vs L T Ltd. [2015 (39) STR 913 (SC)]. Ld. Advocate submits that the very same issue is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have extrapolated the ratio laid down by the Hon ble Apex Court in M/s.Larsen Toubro Ltd. (supra) and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. For this reason, the impugned order demanding the amount of tax liability under CICS for a composite contract will not survive and will requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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