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2018 (12) TMI 553 - AT - Service TaxConstruction services - Construction of Residential Complex Service - Commercial Construction Service - demand of service tax - period March 2006 to June 2010 - Held that:- The issue involved in this case is no more res integra as the same has already been considered and laid to rest by the decision of this very Bench of the 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] wherein it has been held that works contract cannot be taxed prior to 01.06.2007 and in respect of any contract which is a composite contract, service tax cannot be demanded under CICS/CCS for the period after 01.06.2007. The issue being identical, the above ruling squarely applies to the case on hand. Further, no contrary decision was brought to our notice by the Revenue. Appeal allowed - decided in favor of appellant.
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