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2019 (5) TMI 152 - AT - Service TaxConstruction Services - composite contracts - period involved is from Jun.’05 to Mar.’10 - HELD THAT:- The contracts are composite in nature involving both supply of materials as well as rendering of services. The agreement is a Tripartite agreement where the developer had to put in 50% and the land owner had to put in 50% which was the total value for the constructions. The demand has been quantified by authority below after giving abatement from the total value. Thus it is very much clear that the contracts are composite in nature. The decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] would apply to the period prior to 01.06.2007 wherein it has been held that the demand of service tax cannot sustain for composite contracts. So also, the decision of 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] would apply to the period after 01.06.2007. The demand cannot sustain - appeal allowed - decided in favor of appellant.
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