2019 (5) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Amutha, Adv. For the Respondent: Ms. T. Usha Devi, DC (AR) ORDER Per Bench: Brief facts are that the appellants were engaged in construction of residential complexes of more than 12 flats/dwelling units. On investigation, it revealed that they were not discharging service tax on their activities. Show-cause notice was issued for the period Oct.'06 to Mar.'11. After due process of law,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- CESTAT - Chennai and argued that for the disputed period the demand under Construction of Residential Complex Services cannot sustain for the reason that the contracts entered between the appellants as well as the work executed are composite in nature involving both supply of material and services. She prayed to set aside the demand, interest and penalties. 3. The learned Authorised Represent....