2019 (3) TMI 668

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....B. Balamurugan, AC (AR) ORDER PER MADHU MOHAN DAMODHAR M/s. Tristar Accommodations Ltd., the appellants herein are registered with the department for providing services under the category of "Works Contract Services" (WCS) and Renting of Immovable Property Services (RIPS). Department was of the view that though appellant were engaged in the construction of Residential Complex Services (RCS), th....

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....med the service tax demand as proposed in the SCN with interest thereon and imposed equal penalty under Section 78 of the Finance Act, 1994. He also imposed penalty of Rs. 10,000/- under Section 77 ibid. Hence this present appeal. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Ms. Vipula, Advocate submits that issue as to whether a composite contract involv....

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....s.Larsen & Toubro Ltd. (supra) for the period upto 01.06.2007. 5. For the period after 01.06.2007, the Chennai Bench of the CESTAT in the case of M/s.Real Value Promoters Pvt. Ltd. & Ors. Vs Commissioner of G.S.T & Central Excise, Chennai & Ors. vide Final Order Nos.42436-42438/2018 dated 18.09.2018 have extrapolated the ratio laid down by the Hon'ble Apex Court in M/s.Larsen & Toubro Ltd. (supra....