2025-VIL-559-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Construction of Residential Complex, Works Contract Service - The Appellant was rendering taxable services under the category of Commercial or Industrial Construction Services and Construction of Residential Complex Service. The department alleged non-payment of service tax on the gross amounts received by the appellant for two of their residential projects – Demand under Construction of Residential Complex Service, along with applicable interest and penalties - Whether the Appellant's construction activities were composite in nature, involving transfer of property in goods as well as undertaking construction, and hence the demand of Service Tax should be made under Works Contract Service and not under Construction of Residential Complex Service - HELD - The issue was not res integra as the Tribunal had earlier, in the Appellant's own case for the earlier period, held that the Appellant had to first establish that the activities undertaken were in the nature of Works Contract Service by furnishing supporting documents, and remanded the matter to the adjudicating authority for a de novo adjudication - Further, in the de novo proceedings, the adjudicating authority had held that the demand of service tax under Residential Complex Service was not sustainable and dropped the demand. Considering the above, the impugned order could not be sustained and set it aside. The Appellant is directed to first establish before the adjudicating authority that the activities undertaken were in the nature of Works Contract Service by furnishing the necessary supporting documents - The appeal was allowed, and the matter was remanded to the adjudicating authority for a de novo examination after the Appellant furnished the necessary supporting documents to establish that the activities were in the nature of Works Contract Service.
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