2019 (2) TMI 597

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....demand of service tax of Rs. 20,36,947/- with interest thereon on the allegation that appellants had performed 'Construction of Residential Complex Service' for the period from July 2007 to March 2010. The Show Cause Notice also proposed imposition of penalties under various provisions of law. The adjudicating authority vide an Order dated 31.10.2010, confirmed the tax liability, as proposed in the notice and also imposed penalties under Section 77 and 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) vide the impugned Order dated 21.11.2012 upheld the Order passed by the Original Authority. Hence, this appeal. 3. Today when the matter came up for hearing, Ld. Consultant Shri. M. Saravanan submits that although the appella....

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....by the Tribunal in the case of M/s/ Real Value Promoters Pvt. Ltd. (supra) relied upon by the Ld. Consultant will apply to the facts of this case. 8. Ld. AR for the Revenue has relied on the decision in the case of M/s. G.D. Builders (supra). In this decision, there is an observation that after the 46th amendment to the Constitution, composite contracts for service and supply of goods can be bifurcated to compute the value of goods sold/supplied in contracts for construction of buildings with labour and material. Thus, it was held therein that service portion of composite contracts can be subjected to levy of service tax. However, it has to be mentioned that the said decision was rendered prior to the decision of the Hon'ble Apex Court in ....