2025-VIL-727-CESTAT-AHM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Liability of Sub-contractor, Residential Complex Service – Rendering of various services such as construction of police housing, heritage development, lake development, health and sanitation related construction, irrigation/canal related work, compound walls for buildings/schools owned by Municipal Corporation and school construction during the period from 2009-10 to 2013-14 (up to December 2013) - Whether the appellant is liable to pay service tax on the services provided by him as a sub-contractor to M/s. D.H. Patel and M/s. Tourism Corporation of Gujarat Ltd. (TCGL) – HELD - The appellant had provided services as a subcontractor to M/s. D.H. Patel, who had received work contracts from M/s. GSPHCL (a 100% government-owned company) and M/s. TCGL - The plea taken by the appellant for not taking service tax registration and non-payment of service tax is that the main contractor would be paying the service tax and he being a subcontractor, is not be liable to pay the service tax. This argument of the appellant does not hold good in view of the findings by the Larger Bench of this Tribunal in the case of Commissioner of Service Tax, New Delhi Vs. Melange Developers Private Ltd - The sub-contractor is required to discharge the service tax liability even if the main contractor has paid the tax. The clarification issued by the Board that a subcontractor is liable to pay service tax, and the appellant's plea that he is not liable as a subcontractor is not acceptable - Matter remanded to the lower authority to work out the demand of service tax under the "Construction of Residential Complex Service" category from the date when service has been brought into tax net - The appeal is partly allowed
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