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2018 (10) TMI 1645 - AT - Service TaxConstruction Services - Construction of Residential Complex Services - contravention of provisions of Rule 6 and 7 of Service Tax Rules, 1994 read with provisions of 67, 68 and 70 of the Finance Act, 1994 - period from June 2005 to January 2010 - Held that:- Undisputedly, the works executed or the contracts entered are of composite in nature as it involves supply of materials as well as element of services. The Hon'ble apex court in the case of M/s. Larsen & Touboro Ltd, (supra) has held that such contracts which are composite in nature are not leviable to service tax prior to 01.06.2007 - the demand prior to 01.06.2007 cannot sustain and requires to be set aside. Construction of Complex Service - Part of the demand falls after 01.06.2007 - Held that:- The Tribunal in the case of M/s. Real Value Promoters Pvt Ltd, [2018 (9) TMI 1149 - CESTAT CHENNAI], had discussed in detail the leviability of service tax on composite contracts under the category of CCS/CICS/ECIS for the period after 01.06.2007. The Tribunal therein had observed that after 01.06.2007, the demand for such composite contracts can attract the levy of service tax under the category of Works Contract Services only. The demand prior to 01.06.2007 or after cannot sustain - appeal allowed - decided in favor of appellant.
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