2019 (5) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant Ms. T. Usha Devi, DC (AR) For the Respondent ORDER Per Bench The issue in dispute concerns liability to service tax in respect of construction of residential complex service by appellant. SCN dt. 18.8.2010 was issued to them inter alia, proposing demand of an amount of Rs. 64,35,418/- with interest under the category of construction of Residential Complex Service. The SCN als....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TR 913 (SC)] for the period upto 1.6.2007 and by the Tribunal decision 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 [2018-TIOL-2867-CESTAT-MAD] for subsequent periods. 2.2 Ld. Advocate also submitted sample copy of the work orders as also the conditions of contract to prove that the con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. In the circumstances, the matter is remanded to the adjudicating authority for the limited purpose of going through the documents that may be produced by the appellants in support of the claim that materials had also been supplied by them. In case, it is concluded that the work orders were in the nature of composite contract involving both materials as well as labour, the case laws of L&T Ltd. ....