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2019 (3) TMI 668 - AT - Service TaxWorks Contract Services - construction of Residential Complex Services (RCS) - reverse charge mechanism - levy of service tax - Held that:- The issue in dispute is squarely covered by the decision of the Hon’ble Apex Court in M/s.Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] for the period upto 01.06.2007, where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - demand for the period set aside. Period after 01.06.2007 - Held that:- The Chennai Bench of the CESTAT in the case of M/s.Real Value Promoters Pvt. Ltd. & Ors. Vs Commissioner of G.S.T & Central Excise, Chennai & Ors. [2018 (9) TMI 1149 - CESTAT CHENNAI] has held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. - the impugned order demanding the amount of tax liability under CICS for a composite contract will not survive and will require to be set aside. Appeal allowed - decided in favor of appellant.
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