2026-VIL-92-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Construction of hospital – Tax liability – Appellant is engaged in laying of roads and construction of public buildings – Appellant undertook construction works in capacity of contractor for Tirumala Tirupati Devasthanam (TTD) – Department issued show cause notice demanding payment of Service Tax under category of Works Contract Services – Adjudicating Authority confirmed demands under categories of Works Contract Service and Site Formation and Clearance service – Whether Appellant is liable to pay Service Tax on construction of hospital for TTD – HELD – Hospital building is not constructed for any commercial purpose and no consultant fee is charged from patients. Hospital building is constructed for a charitable organization. Health institution which is not for commercial purpose would not be taxable. Demand regarding construction of second floor over Ayurvedic Hospital for TTD is not sustainable – Appeal allowed - Demand of tax – Sustainability – Whether demand confirmed under category of ‘Site Formation and Clearance, excavation and earth moving and demolition service’ is sustainable – HELD – Demand was made under category of Works Contract Services in show cause notice, but confirmed in above mentioned service. Scope of work encompasses the removal of overburden on land and improvement of land for agricultural purpose. Activities undertaken by Appellant for agriculture purposes are clearly excluded from levy of Service Tax. Confirmed demand is not sustainable in law. Impugned order is liable to be set aside.
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