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2019 (3) TMI 1322 - AT - Service TaxConstruction services - construction of Residential Complex Services - Commercial or Industrial Construction Services - non-payment of service tax - period prior to 01.06.2007 - Held that:- The Ld. Advocate is correct in his assertion that the issue in dispute is squarely covered by the case laws cited by him, in particular, that 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 - demand do not sustain. 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] have 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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