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2023 (10) TMI 1087 - CESTAT CHENNAILevy of service tax - Commercial or Industrial Construction Service (CICS) - appellant while providing construction services had obtained free supplies from the customer and had not discharged service tax liability according to the provisions of law - HELD THAT:- From the definition of “Commercial or Industrial Construction Service” it can be seen that the said definition speaks only about contract simplicitor which does not involve supply of goods / materials. After the introduction of ‘Works Contracts Service’ (WCS) w.e.f. 1.6.2007, the definition takes into account, the element of including the value of goods that have gone into the composite contract. The Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] had analyzed the very same issue and held that the demand under WCS in the nature of composite contract (construction of residential complex service, commercial or industrial construction service, erection, commissioning and installation service) cannot sustain when it involves composite contracts which includes both supply of goods / materials as well as rendering of services. The demand under ‘Commercial or Industrial Construction Services’ (CICS) cannot sustain and requires to be set aside - Appeal allowed.
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