2024 (5) TMI 133

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....lex Services' and also under 'Commercial / Industrial Construction Services'. On the basis of intelligence that the appellant has not discharged appropriate service tax, the accounts of the appellant was verified. It was noted that the appellant has not paid service tax under Construction of Residential Complex Services and Commercial / Industrial Construction Services for the period from 2005-06 to 2009-2010. Show Cause Notice was issued proposing to demand service tax under the above categories along with interest and also for imposing penalties. After due process of law, the Original Authority confirmed the demand under Construction of Residential Complex Service and Commercial / Industrial Construction Service. The Original Authority al....

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.... Aswini Apartments Vs. Commissioner [2019 (31) GSTL 476 CESTAT] and in the case of Jain Housing & Construction Limited [2023 (10) CENTAX 170 (Tri. Mad.)] which was upheld by the Hon'ble Apex Court as reported in [2023 (10) CENTAX (171) SC]. The Ld. Counsel prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri N. Satyanarayanan appeared and argued for the Department. The findings in the impugned order was reiterated. 4. Heard both sides. 5. The issue to be decided is whether the demand of service tax confirmed under Construction of Residential Complex Service and Commercial / Industrial Construction Service is sustainable or not? 6. The Ld. Counsel for the appellant has submitted that the works executed....

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....tial Complex Services, it is submitted by the Ld. Counsel that houses were constructed and provided to the tsunami victims. The relevant part of the document reads as under : - 8. The above documents sufficiently established that the contracts are composite in nature. The decision laid down by the Tribunal in the case of Real Value Promoters Pvt. Ltd.(supra) would be squarely applicable. The said decision has been followed by the Tribunal in the case of Jain Housing & Construction Limited (supra) and was upheld by the Hon'ble Apex Court reported in [2023 (10) CENTAX (171) SC], by dismissing the Department appeal. 9. After appreciating the facts and following the decisions as above, we are of the considered opinion that the demand cann....