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2023 (3) TMI 537 - AT - Service TaxLevy of Service Tax - various projects executed by the appellant under Construction of Residential Complex Service - Section 73(1) read with Section 73(2) of the Finance Act, 1994 - period from September 2007 to November 2009 - HELD THAT:- The issue involved is no more res integra as the same stands settled by the decision of the Hon’ble Apex Court in the case of Commissioner of C.Ex. & Cus., Kerala v. M/s. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], which has been followed by the Chennai Bench of the CESTAT 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] where it was held that For activities of construction of new building or civil structure or new residential complex etc. involving indivisible composite contract, such services will require to be exigible to service tax liabilities under “Works Contract Service‟ as defined under section 65(105)(zzzza) ibid. In view of the above ruling of the Chennai Bench of the CESTAT covers the period post 01.06.2007 also and hence, the ratio laid down therein applies to the case on hand. Therefore, the submissions of the Learned Advocate for the appellant that the issue is settled in favour of the appellant, is accepted. Appeal allowed.
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