TMI Blog2019 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] for the period upto 01.06.2007 where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - For the period after 01.06.2007, the Chennai Bench of the CESTAT in the case of REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilders, the appellants herein are engaged in construction business and were discharging service tax under the category of Commercial or Industrial Construction Service‛ (CICS). However, after introduction of the service category works contract‛ w.e.f. 01.06.2007, the appellants reclassified the services provided by them under Works contract and started paying Service Tax under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a composite contract involving provision of service as well as transfer of property in goods could be covered under CICS from the date of introduction of service tax levy on such services stands finally settled by the Hon ble Supreme Court in the case of CCE Cus., Kerala Vs L T Ltd. [2015 (39) STR 913 (SC)]. Ld. Advocate submits that the very same issue is also squarely covered by the recent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down by the Hon ble Apex Court in M/s.Larsen Toubro Ltd. (supra) and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. For this reason, the impugned order demanding the amount of tax liability under CICS for a composite contract will not survive and will require to be set aside, which we he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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