2025-VIL-1900-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Construction and renting of immovable property, Use of residential flats for commercial purposes, Demand under CICS - Appellant had constructed nine residential flats and sold six of them, while retaining three. The buyers subsequently used their flats for commercial purposes – Demand of service tax for 'Commercial or industrial construction services' for the period September 2004 to September 2006 and for 'renting of immovable property service' for the period June 2007 to March 2009 - HELD - The Department has not brought any evidence to indicate that the appellant's services were engaged or contracted by the buyers to whom the six flats were sold, to construct the said building to be used for, or to be occupied primarily with, or engaged primarily in, commerce or industry or work intended for commerce or industry - The appellant had only constructed residential units as per the approved plan and the fact that the buyers subsequently used the flats for commercial purposes cannot be a reason to construe that the appellant had provided "commercial or industrial construction service" and foist the liability to service tax under the said service on the appellant - The appellant's activity was covered under works contract service, which was accepted by the appellate authority but rejected on the ground that the said service has come into force only after the relevant period. However, the period prior to 01.06.2007, the services provided by the appellant in respect of the projects executed by them being in the nature of composite works contract, cannot be brought within the fold of commercial or industrial construction service or construction of complex service – The impugned order is set aside and the appeal is allowed
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