TMI Blog2019 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides of materials and services. The Hon’ble Apex court in the case of Larsen and Toubro [2015 (8) TMI 749 - SUPREME COURT] has held that prior to 1/6/2007 such composite contracts cannot be subject to levy of service tax. After the said period, the tribunal in the case of Real Value promoters pvt Ltd [2018 (9) TMI 1149 - CESTAT CHENNAI] has held that the demand of service tax for compos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the services rendered by them, Later statements were recorded and after investigation, it appeared that the appellants had not discharging their services tax liability for the period 2005-06 to 2008-09. Accordingly show cause notice was issued proposing to demand service tax under Construction Complex Services alongwith interest and also for imposing penalties. After due process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces . The Tribunal in the case of Real value promoters pvt Ltd vide Final order 42436 - 42438/2018 dt' 18/9/ 2018 has herd that works contract (Additional works) cannot be taxed prior to 7/6/20a7 and therefore the demand cannot sustain. 3. The Ld.AR, Sh.K.Veerabhadra Reddy supported the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to the demand of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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