2026 (4) TMI 296

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....by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin. 2. The issue involved in the present appeals is whether the services under dispute classified as "construction of complex service" as per Section 65(30a) read with section 65 (105) (zzzh) of the Finance Act, 1994 are exempt from service tax during the relevant period. 3. The brief facts of the case are, the appellant M/s. Sree Chakra Living Space is a builder and developer in Cochin engaged in construction and selling of residential flats and is registered under "construction of residential complex service". The appellant enters into agreements with prospective customers for construction of dwelling units in a residential complex being composite contracts ....

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....010 41/2010-ST dated 07.10.2010 Order-in- Original No.39/10-ST 30.11.2010 16/2011-ST 12.05.2011 Order-in-Appeal Nos. 19-21/15-16 Dated 28.04.2015 Nos. 19-21/15-16 Dated 28.04.2015 Demand of Service Tax Demand of Rs.86,675/- a/w interest u/s 75 and penalties u/s 76 & 77 Demand of Rs.1,52,463/- a/w interest u/s 75 and penalties u/s 76&77 Service provided Construction of Complex Services Construction of Complex Services 5. The above 2(two) appeals were filed against a combined Orders-in-Appeal dated 28.4.2015 passed by Commissioner (Appeals), Cochin, and involve common issues. 6. The learned counsel for the appellant during the hearing as regards the applicability of Circular No. 108/....

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....s defined under section 65 (105) (zzzza), only pure services were held as taxable under existing categories of 'commercial or industrial construction' service [65(105)(zzq)] and 'construction of complex' services [65(105) (zzzh)]. Accordingly, service tax demand on composite contracts comprising of materials and labour are not sustainable for the period before and after 01.06.2007 under "construction of complex" services; further, relying on the Larsen & Toubro Ltd., decision (supra), the Hon'ble Chennai /Hyderabad benches of CESTAT have also held that composite contracts of construction involving supply of goods and services are taxable only from 01.06.2007 under the classification of "works contract service" and post 0....