TMI Blog2023 (3) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [ 2018 (9) TMI 1149 - CESTAT CHENNAI ] where it was held that For activities of construction of new building or civil structure or new residential complex etc. involving indivisible composite contract, such services will require to be exigible to service tax liabilities under Works Contract Service‟ as defined under section 65(105)(zzzza) ibid. In view of the above ruling of the Chennai Bench of the CESTAT covers the period post 01.06.2007 also and hence, the ratio laid down therein applies to the case on hand. Therefore, the submissions of the Learned Advocate for the appellant that the issue is settled in favour of the appellant, is accepted. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 28.03.2011 denying the tax liability as proposed in the Show Cause Notice. 3. The Commissioner, however, not satisfied with the reply, proceeded to confirm the demand vide impugned Order-in-Original, against which the present appeal has been filed before this forum. 4. Heard Smt. S. Vishnupriya, Learned Advocate for the appellant and Smt. K. Komathi, Learned Additional Commissioner for the Revenue. After hearing both sides, we find that the only issue to be decided is: whether the demand confirmed in the impugned order is correct? 5. The Learned Advocate for the appellant would submit at the outset that the issue involved is no more res integra as the same stands settled by the decision of the Hon ble Apex Court in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. For activities of construction of new building or civil structure or new residential complex etc. involving indivisible composite contract, such services will require to be exigible to service tax liabilities under Works Contract Service‟ as defined under section 65(105)(zzzza) ibid. d. The show cause notices in all these cases prior to 1.6.2007 and subsequent to that date for the periods in dispute, proposing service tax liability on the impugned services involving composite works contract, under Commercial or Industrial Construction Service or Construction of Complex Service, cannot therefore sustain. In respect of any contract which is a composite contract, service tax cannot be demanded under CICS / CCS for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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