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TMI Blog2024 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... er has received amounts including service tax from customers for providing construction services and have not discharged service tax on such amounts, investigations were conducted. Thereafter, show cause notice dt. 22.1.2014 was issued proposing to demand service tax under Construction of Complex Service (CCS) for the period November 2008 to June 2012, and under Section 65B (44) of the Finance Act, 1994 for the period from 1.7.2012 to 31.03.2013. The show cause notice also proposed to demand service tax under Management, Maintenance and Repair Service (MMRS) for the period 2012-13. After due process of law, the original authority confirmed the demand along with interest and also imposed penalties. Aggrieved by such order, the appellant is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sustain for the period prior to 1.7.2012. Ld. Consultant prayed that the demand for the period upto 1.7.2012 may be set aside. 2.2 It is submitted by the Ld. consultant that the impugned order has confirmed the demand for the period 1.7.2012 to 31.3.2013 alleging that the service provided would fall within the definition of services as provided under Section 66B (44) of the Finance Act, 1994. Ld. Consultant submitted that, however, the quantification applied by the adjudicating authority requires reconsideration for the fact that Rule 2A of Determination of Service Tax Valuation Rules has undergone an amendment in 2017 retrospectively. The said amendment would be applicable for the disputed period and the appellant would be liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] cannot sustain for the reason that the contracts are composite in nature involving supply of goods as well as rendition of services. The decision rendered by the Tribunal in the case of Real Value Promoters Pvt. Ltd. (supra) would squarely apply. The said decision was followed in the case of Jain Housing & Construction Ltd. (supra) which has been sustained by the Hon'ble Apex Court by dismissing the appeal filed by the Department. The other decisions relied by the learned consultant also apply to the issue under consideration. For these reasons, we hold that the demand upto period 30.06.2012 cannot sustain and requires to be set aside. Ordered accordingly. 6. For the period from 1.7.2012 to 31.3.2013 the demand has been made under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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