2025-VIL-961-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Construction of residential complex – Appellant is engaged in construction of Residential Complex – Department issued show cause notice to Appellant demanding service tax in respect of Construction of Residential Complex Service – Original Adjudicating Authority confirmed demand of service tax under Section 73(1) of the Finance Act, 1994 – Appellate Authority upheld taxability of residential complex service, but directed Lower Adjudicating Authority to consider plea of Appellant for 67% abatement vide Notification No.1/2006-ST – Whether service tax demand raised on Appellant under Construction of Residential Complex Service under Section 73(1) of the Act is sustainable – HELD – Investigations conducted in Appellant’s case has revealed that they are promoters of construction of residential flats, but have not registered under service tax law, not charged any service tax from their customers and also have not filed service tax returns – It is not disputed that Appellate Authority has directed Original Authority to allow 67% abatement in terms of Notification No.1/2006-ST, which clearly indicates construction of complex service rendered is composite in nature – Appellant has used all materials like cement, steel, wood and bricks for construction of residential complex – Appellant has produced a Certificate from Chartered Accountant testifying that contract executed is composite in nature, as its customers have not supplied any material like Steel, Cement, etc. – Demand raised on Appellant under category of Construction of Residential Complex Service is not sustainable when services rendered are composite in nature – Appeal is allowed
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