2024 (7) TMI 996

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....IRI RAO , MEMBER ( TECHNICAL ) Ms. G. Varshitha , Advocate , for the Appellant Shri N. Sathyanarayanan , Authorized Representative for the Respondent ORDER Per : Ms. Sulekha Beevi. C. S Brief facts are that the appellant was registered with the Department under the categories of 'Commercial or Industrial Construction Service' (CICS), 'Works Contract Service' (WCS) and 'Goods Transpo....

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....e works executed by them under WCS after the introduction of such category of services with effect from 1.6.2007. Such works contract services attract levy of VAT and the appellant has discharged VAT as applicable under Tamil Nadu Value Added Tax Act, 2006. The contracts are composite in nature which involve both supply of materials as well as rendition of services. It is clear from the fact that ....

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....The said decision was followed by the Tribunal in the case of Jain Housing & Construction Ltd. Vs CST, Chennai as reported in (2023) 10 Centax 170 (Tri.-Mad.). The Tribunal set aside the demand raised under construction of RCS when the contracts were of composite in nature. The Department filed appeal before the Hon'ble Apex Court against the order passed by the Tribunal. The Department's appeal w....

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.... that the contracts are composite in nature involving supply of materials as well as rendition of services. The demand under such composite contracts can only be made under the category of WCS. The Tribunal in the case of Real Value Promoters Pvt. Ltd. (supra) had considered the issue as to whether the demand made under CICS / RCS / CCS can sustain for the period prior to 1.7.2012 for composite co....