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2019 (5) TMI 145 - AT - Service TaxConstruction services - construction of residential complexes of more than 12 flats/dwelling units - composite contracts - HELD THAT:- The issue as to whether the demand of service tax can sustain under the categories of ECIS, CICS and RCS has been considered by 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] - The Tribunal in the said decision held that after 01.06.2007, in the case of composite contracts, the demand can sustain only under WCS - the demand of service tax under Residential Complex Service then cannot sustain. For the period prior to 01.06.2007, the decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] would apply since it is held therein by the Apex Court that the demand of service tax on contracts which are of composite nature cannot sustain prior to the introduction of Works Contract Service w.e.f. 01.06.2007. Appeal allowed - decided in favor of appellant.
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