https://www.taxtmi.com/caselaws?id=300053 The Tribunal found that the construction services provided were composite in nature, involving both materials and services. Relying on the precedent set in Real Value Promoters Pvt. Ltd., it concluded that demands under Construction of Residential Complex Service for composite contracts are not sustainable after the introduction of Works Contract Service. As a result, the Tribunal set aside the demands under Construction of Residential Complex Service and allowed both appeals with consequential relief in accordance with the law. en-us Fri, 15 Jan 2021 00:00:00 +0530 Tue, 26 Jul 2022 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300053 The Tribunal found that the construction services provided were composite in nature, involving both materials and services. Relying on the precedent set in Real Value Promoters Pvt. Ltd., it concluded that demands under Construction of Residential Complex Service for composite contracts are not sustainable after the introduction of Works Contract Service. As a result, the Tribunal set aside the demands under Construction of Residential Complex Service and allowed both appeals with consequential relief in accordance with the law. Case-Laws Service Tax Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300053