TMI Blog2019 (3) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute is squarely covered by the case laws cited by him, in particular, that of the Hon’ble Apex Court in M/s.Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] for the period upto 01.06.2007 - demand do not sustain. Period after 01.06.2007 - Held that:- The Chennai Bench of the CESTAT in the case of M/s. Real Value Promoters Pvt. Ltd. & Ors. Vs Commissioner of G.S.T & Central Excise, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of services under the category of construction of Residential Complex Services (RCS) to various individuals in a single layout known as Golden City . The appellants were issued show cause notices alleging non-registration with the department, non-payment of service tax under Commercial or Industrial Construction Services (CICS). It was noticed that appellant though filed the ST-3 returns they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994 04/2011 dt. 28.03.2011 12/2009 to 03/2010 Rs.1,10,647 76, 77 78 of the Finance Act, 1994 In adjudication, after due process of law, the adjudicating authority vide impugned order dt. 22.02.2012 confirmed the total demand of service tax of ₹ 75,66,572/- with interest thereon and imposed equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2018 [2018-TIOL-2867-CESTAT-MAD]. 3. Heard Ld. A.R Shri A. Cletus who supports the impugned order. 4. After hearing both sides, and on perusal of records, we find merit in the Ld. Advocate is correct in his assertion that the issue in dispute is squarely covered by the case laws cited by him, in particular, that of the Hon ble Apex Court in M/s.Larsen Toubro Ltd. (supra) for the period u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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