https://www.taxtmi.com/caselaws?id=379417 The Tribunal held that the demand of service tax under Construction of Residential Complex Services was not sustainable for the disputed period due to the composite nature of the contracts involving both material supply and services. The decision in the case of M/s. Real Value Promoters (P) Ltd. was cited to support setting aside the demand, interest, and penalties. The Tribunal determined that post-01.06.2007, the demand could only be upheld under Works Contract Service. The appeal was allowed, and the impugned order was set aside with any consequential reliefs granted. en-us Wed, 27 Feb 2019 00:00:00 +0530 Thu, 02 May 2019 17:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379417 The Tribunal held that the demand of service tax under Construction of Residential Complex Services was not sustainable for the disputed period due to the composite nature of the contracts involving both material supply and services. The decision in the case of M/s. Real Value Promoters (P) Ltd. was cited to support setting aside the demand, interest, and penalties. The Tribunal determined that post-01.06.2007, the demand could only be upheld under Works Contract Service. The appeal was allowed, and the impugned order was set aside with any consequential reliefs granted. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379417