2025-VIL-2008-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 65(91a) of Finance Act, 1994 – Construction of residential complex – Demand of tax – Appellant is engaged in business of construction of residential complex – Department issued show cause notice to Appellant by proposing demand of Service Tax – Adjudicating Authority confirmed demand as proposed in show cause notice – Whether Commissioner has erred in confirming demand for period prior to date when service tax could not have been imposed on services rendered by builder before issue of completion certificates as asserted by Appellant – HELD – Appellant was in business of construction of residential complex and constructed several residential complexes during period 2007-08 to 2011-12 and sold them to buyers. There is no dispute that Construction of Residential Complex Service or Works Contract Service is not taxable prior to 1-7-2010. Submission of Appellant deserves to be accepted because of explicit legal position and ratio of precedent decisions. Demand of service tax for services rendered before 1-7-2010 deserves to be set aside – Appeal allowed - Construction work – Entitlement of exemption – Whether Commissioner has erred in confirming demand on service charges received by Appellant for completion of flats under contracts entered into by individual flat owners – HELD – Appellant had built and sold semi-finished residential complexes to buyers under a sale deed and thereafter it entered into individual contracts to complete construction and finish flats as per requirements and desire of individual flat owners. All construction and completion work done as per contracts with individual buyers was fully exempt as per Section 65(91a) of the Act. Services rendered for construction of residential complex for personal use even after 1-7-2010 is not taxable.
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