2019 (10) TMI 1616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kata Subba Rao, Member (Technical) For the Appellant : Smt. Radhika Chandrasekhar, Advocate. For the Respondent : Ms. K. Komathi, Authorized Representative. ORDER PER SULEKHA BEEVI C.S.: Brief facts are that the appellants are holders of Service Tax Registration for Commercial or Industrial Construction Service, Construction of Residential Complex Service, etc. They were discharging....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, the appellant is now before the Tribunal. 2.1 The Ld. Counsel Smt. Radhika Chandrasekhar appeared on behalf of the appellant. She submitted that for all the works executed by the appellant, even though some of the materials were supplied by the parties, the appellant has also used other materials for execution of such works. Documents were submitted by the appellant to show purchase of mater....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(S.C.) 2.2.2 With regard to the demand after 01.06.2007, she relied upon the decision of the Tribunal in the case of M/s. Real Value Promoters Pvt. Ltd. Vs. Commissioner of G.S.T. & Central Excise, Chennai vide Final Order Nos. 42436 to 42438 of 2018 dated 18.09.2018. 2.3 She therefore prayed that the demands may be set aside. 3. Ld. Authorized Representative (A.R.) Ms. K. Komathi ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of Notification No. 01/2006. 6.1 The demand has been confirmed for the period prior to 01.06.2007 under the category of 'Commercial or Industrial Construction Service (CICS)'. The contracts are composite in nature as they involve supply of goods as well as services. For the period prior to 01.06.2007, the demand under CICS cannot sustain as per the ratio laid down by the Hon'ble Apex Co....