2024 (6) TMI 15

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.... Advocate, for the Appellant Shri Harendra Singh Pal, Authorized Representative for the Respondent ORDER Brief facts are that the appellant is engaged in providing construction services and are registered with the Service Tax Commissionerate. During the audit of accounts of the appellant by the Internal Audit Officers, it was noted that the Profit & Loss Account for the years 2007-08 and ....

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....submitted that the demand of service tax has been raised under construction of Residential Complex Services. The period involved is from 2007-08 to 2008-09. The appellant has provided construction services which are composite in nature involving both use of materials as well as rendition of services. The Tribunal in the case of Real Value Promoters Pvt. Ltd. Vs CGST & CE, Chennai - 2018 (9) TMI 11....

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....ontracts for construction services rendered by appellant are composite in nature. The quantification has been made after giving abatement in respect of the materials used as per Notification No.1/2006. Taking these aspects into consideration, the demand of service tax made under the category of construction of Residential Complex Service for the period prior to 1.7.2012 cannot sustain. The Tribuna....