2026-VIL-314-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Applicability of Service Tax on Construction of Residential Complexes - Construction of commercial or industrial buildings and residential buildings - Based on Circular No. 108/02/2009-ST dated 29.01.2009, the appellant stopped discharging service tax - Department issued show-cause notices holding the appellant liable to discharge service tax during the disputed period from February 2009 to May 2010 - Whether the appellant is liable to discharge service tax on the construction of residential complexes prior to 01.07.2010 – HELD - The Commissioner in the impugned orders has denied the benefit of Board Circular No.108/02/2009-ST dated 29.01.2009 and Circular No. 151/2/2012-ST dated 10.02.2012 only on the ground that it is applicable only to the services provided by the service providers under 'construction of residential complex service and not to the service providers under 'works contract service. This issue is no longer relevant in as much as the liability to pay service tax prior to 01.07.2010 is settled by various decisions of the Tribunals - The appellant is not liable to discharge service tax on the construction of residential complexes prior to 01.07.2010, in view of the Board Circulars No. 108/02/2009-ST dated 29.01.2009 and No. 151/2/2012-ST dated 10.02.2012. The liability to pay service tax on construction of residential complexes prior to 01.07.2010 does not arise, as the activity was in the nature of "self-service" and the explanation expanding the scope of "construction of complex service" was prospective in nature - Since the appellant is not liable to pay service tax, the Cenvat credit availed by the appellant needs to be reversed. The matter is remanded to the original authority to re-determine the reversal of Cenvat credit in accordance with the Cenvat Credit Rules, 2004 - Appeals are disposed of by way of remand
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