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2018 (10) TMI 1191 - AT - Service TaxConstruction of residential complex service - Composition scheme - The department has taken the view that the appellants have to discharge service tax under construction of residential complex service for Swarup Heritage and under commercial or industrial construction service in the case of Jayant Tech Park - Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007. Held that:- The Tribunal in the case of Real Value Promoters Pvt. Ltd. [2018 (9) TMI 1149 - CESTAT CHENNAI] has considered the very same issue and has held that after 1.6.2007 also, in the case of composite contracts, the levy of service tax can only be under works contract service for the period disputed in this appeal. It is not disputed that the works contract executed in these projects are of composite in nature for the reason that the appellants have availed the benefit of Notification No. 1/2006-ST which is not disputed by the department - the demand of service tax cannot sustain - appeal allowed - decided in favor of appellant.
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