2019 (3) TMI 1329

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.... Shri. J. Shankar Raman, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : Show Cause Notice dated 15.04.2010 covering the period April 2007 to January 2010 was issued proposing to demand service tax, interest and penalty on that ground that the activity carried out by the appellant was classifiable under 'Construction of Residential Comple....

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....is also indivisible composite contract with buyers. 5. Similar facts have been addressed by this Bench in the case of M/s/ Real Value Promoters Pvt. Ltd. & Ors. Vs. Commissioner of G.S.T. & Central Excise, Chennai & Ors. in Final Order Nos. 42436-42438/2018 dated 18.09.2018 and after considering various decisions, it has been held that the demand will have to be made under Works Contract Servic....