2019 (1) TMI 439

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....Vijay Anand, Consultant For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER The issue involved in all these appeals being the same, they are heard together and disposed by this common order. 2. The brief facts are that the appellants are engaged in construction activities. They are registered under Construction of Residential Complex Services. During the cour....

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....bunal, aggrieved by the confirmation of demand of service tax alongwith interest and the imposition of penalties. The details of the period of dispute, amount involved is given in the table below. SCN No.237 SCN No.71 SCN No.132 2007-Aug 2009 Sept 2009 Oct 2009 to Mar 2010 Amount ST Paid Balance Payable Amount ST Amount ST Total 512352659 20224192....

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....nvolves supply of goods as well as rendition of services. The department has alleged that the appellant is not eligible for benefit of notification 1/2006 only for the reason that the appellants have availed Cenvat Credit on inputs / input services. This would show that these are composite contracts. The appellant had discharged service tax availing the abatement applicable to the goods supplied w....

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....esidential Complex Services. The period involved is from 2007 to March 2010. The Tribunal in the case of Real Value Promoters Pvt. Ltd. and Others (supra) has analysed the issue, whether the levy of service tax under Construction of Residential Complex Services or Commercial or Industrial Construction Services would be sustainable in the case of composite contracts which involve both element of se....