2023 (3) TMI 580 - AT - Service Tax

Levy of Service Tax - consideration received for construction services which are composite in nature including both supply of materials and provision of services - period prior to 01.06.2007 - HELD THAT:- The said issue stands answered in the case of SPRINGFIELD SHELTERS P. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, COIMBATORE [2018 (10) TMI 1280 - CESTAT CHENNAI] where it was held that The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service. For the period after 1.6.2007, service tax liability under category of ‘commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, ‘Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter.

The demand cannot sustain and requires to be set aside - Appeal allowed.