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2024 (1) TMI 680 - AT - Service TaxLevy of Service Tax - construction of residential/commercial complex service in a case of composite contract which includes services as well as the material prior to 01.06.2007 - HELD THAT:- This issue is no more res integra and has been settled by the Honble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. Reference made to the decision of the Real Value Promotors Pvt Ltd [2018 (9) TMI 1149 - CESTAT CHENNAI] wherein coordinate Bench of the Tribunal has discussed all the provisions regarding construction of complex service residential/complex and Works Contract service which was introduced w.e.f. 01.06.2007 and has held that only those contracts which were service simpliciter (not involving supply of goods) would be subject to levy of service tax under CICS/CCS/RCS prior to 1.6.2007 and after. The impugned orders are not sustainable in law and thereafter, the same is set aside - appeal allowed.
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