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2019 (2) TMI 90 - AT - Service TaxConstruction servcies - works contract service - Transport of Goods by Road service - relevant records to the department for verification of the correctness of the service tax paid by them - period September 2004 to September 2008 not furnished - short payment for the period from 1.1.2005 to 30.9.2008 - Held that:- The contracts entered between the appellant and the service recipient is a composite contract which involves both supply of materials as well as rendering of service. The Tribunal in the case of Real Value Promoters Ltd. [2018 (9) TMI 1149 - CESTAT CHENNAI] had occasion to analyse the issue regarding demand of service tax under construction of residential complex services, commercial or industrial construction service and construction of complex service. The Tribunal has held that prior to 1.6.2007, levy of service tax can be under the above categories only for contracts which are purely for services. That after 1.6.2007, the above categories would be applicable only if the contracts are purely services and which are not composite contracts - Further, it was held that after 1.6.2007, demand in respect of composite contracts would fall under works contract service only. The demand of service tax under commercial or industrial construction service (residential complex) cannot sustain after the period 1.6.2007 - The levy of service tax prior to 1.6.2007 cannot also sustain. GTA Service - Held that:- Since the appellants are not contesting the same, that portion of the impugned order is not interfered with. Appeal allowed in part.
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