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2023 (6) TMI 246 - CESTAT CHANDIGARHClassification of services - construction of residential houses - to be classified as Construction of Complex Services or not - abatement under the Notification No. 1/2006-ST dated 01.03.2006 - extended period of limitation. HELD THAT:- The Hon’ble Apex court in the case of CCE vs. Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] has settled the issue relating to works contract service which includes supply of material and labour for consideration and the same is taxable only from 01.06.2007 - even for the period after 01.006.2007, various decisions of the Tribunal have consistently held that the composite contract or works contract service even after 01.06.2007 cannot be taxed under Construction of Complex Service under Section 65 (105) (zzh) read with Section 65 (30a) of the Finance Act, 1994. Similarly, in the case of Srishti Construction vs. Commissioner of Central Excise & ST, Ludhiana [2017 (12) TMI 172 - CESTAT CHANDIGARH], the Division Bench of this Tribunal has also set-aside the demand of service tax under ‘Works Contract Service’ and has also held that the extended period of limitation is not invokable and allowed the appeal of the appellant with consequential relief, if any, as per law. The impugned orders are set aside - appeal allowed.
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