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2019 (2) TMI 597 - AT - Service TaxValidity of SCN - Works contract service - the SCN had proposed to demand tax under the category of ‘Construction of Residential Complex Service - Held that:- The demand should have been made under Works Contract Service. The ratio laid down by the Tribunal in the case of M/s/ Real Value Promoters Pvt. Ltd. [2018 (9) TMI 1149 - CESTAT CHENNAI], would apply in full force where it was held that The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service - For the period after 1.6.2007, service tax liability under category of ‘commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, ‘Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter. Appeal allowed - decided in favor of appellant.
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