https://www.taxtmi.com/caselaws?id=752075 CESTAT Chennai held that service tax demand under Construction of Residential Complex Services cannot be sustained for composite contracts involving both services and goods/materials. Such composite construction activities fall under Works Contract Services definition effective from 01.06.2007, not Construction of Residential Complex which applies only to service simplicitor. Following precedents in Real Value Promoters and Srinivasa Shipping cases, the Tribunal ruled that demands under Residential Complex Services/CICS/CCS cannot be sustained prior to 01.07.2012 for composite construction services. The impugned order was set aside and appeal allowed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752075 CESTAT Chennai held that service tax demand under Construction of Residential Complex Services cannot be sustained for composite contracts involving both services and goods/materials. Such composite construction activities fall under Works Contract Services definition effective from 01.06.2007, not Construction of Residential Complex which applies only to service simplicitor. Following precedents in Real Value Promoters and Srinivasa Shipping cases, the Tribunal ruled that demands under Residential Complex Services/CICS/CCS cannot be sustained prior to 01.07.2012 for composite construction services. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752075