2019 (5) TMI 145

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..... Ms. T. Usha Devi, DC (AR) ORDER Per Bench: 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 dema .....

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..... disputed 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 Devi, DC ( .....

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..... e 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 Service w.e.f. 01.06.2007.. The impugned order i .....

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