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2023 (10) TMI 1088 - AT - Service TaxLevy of Service Tax - construction of residential complex service - amounts received from Tamil Nadu Police Housing Corporation for the construction activities carried out by the appellant - period 2005-2006 as well as 2007-2008 to 2009-2010 - HELD THAT:- The Tribunal in the case of K. ELANGO PACKIARAJ VERSUS COMMISSIONER OF CENTRAL EXCISE, MADURAI [2020 (2) TMI 291 - CESTAT CHENNAI] has considered a similar issue and held that the demand cannot sustain. In COMMISSIONER OF CENTRAL EXCISE SERVICE TAX & CUSTOMS, BANGALORE-II VERSUS NITHESH ESTATES LTD., [2018 (7) TMI 1135 - KARNATAKA HIGH COURT], it was held that the demand under Construction of Residential Complex services cannot sustain, when ultimate owner receives the property for personal use. The 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] held that the demand of service tax under Construction of Residential Complex Service cannot sustain when the nature of construction activities rendered are of composite contracts involving both materials and labour. The said decision was followed in JM/S. JAIN HOUSING & CONSTRUCTION LIMITED VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2023 (2) TMI 1044 - CESTAT CHENNAI]. Thus, the demand for the subsequent period 2007-2008 to 2009-2010 also cannot sustain and requires to be set aside - appeal allowed.
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