TMI Blog2019 (5) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal 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 can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch: Brief facts are that the appellants were engaged in construction of residential complexes of more than 12 flats/dwelling units. On investigation, it revealed that they were not discharging service tax on their activities. Show-cause notice was issued for the period Oct. 06 to Mar. 11. After due process of law, the original authority confirmed the demand, interest and imposed p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted period the demand under Construction of Residential Complex Services cannot sustain for the reason that the contracts entered between the appellants as well as the work executed are composite in nature involving both supply of material and services. She prayed to set aside the demand, interest and penalties. 3. The learned Authorised Representative for the Revenue Ms. T. Usha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to the facts of the present case. 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 M/s. Larsen Toubro 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 Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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