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2021 (12) TMI 429 - AT - Service TaxClassification of services - construction services rendered by the appellant are involving both supply of material as well as rendering of service - Commercial or Industrial Construction Services - period 2008-09 to 2010-11 - time limitation - HELD THAT:- 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] similar issue was analysed wherein the Tribunal held that after 01.06.2007 for services rendered in the nature of composite indivisible contracts, the levy of service tax has to be under Works Contract Service under Section 65 (105) (zzzza) - the demand of service tax under Commercial or Industrial Construction Services cannot sustain for contracts which are composite in nature and involve both supply of material and rendering of service. Time Limitation - HELD THAT:- The department has not put forward any evidence to establish any positive act of willful suppression or mis-statement against the appellant. Further, the issue is interpretational in nature, and was under litigation during the disputed period. The question as to whether service tax is leviable on Work Contract Services was under litigation and travelled up to Supreme Court which was settled by the decision rendered in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. For these reasons, the appellant has made out a case on the ground of limitation also. The demand of service tax cannot sustain - Appeal allowed - decided in favor of appellant.
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