2026-VIL-347-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Eligibility for Service Tax Notification Exemption - Construction of an office-cum-commercial complex and residential complex for Government of Meghalaya. For the period prior to June 2012, the appellant availed the benefit of Notification No. 01/2006-ST dated 01.03.2006 and paid service tax at the rate of 33% of the gross taxable value - Revenue authorities denied this benefit alleging that the appellant had availed CENVAT credit on input services – HELD - The appellant had reversed the CENVAT credit availed along with interest, and therefore, the benefit of Notification No. 01/2006-ST dated 01.03.2006 cannot be denied to the appellant for the period prior to June 2012. The appellant had paid the service tax under the Works Contract Services during this period - For the period post June 2012, the revenue authorities denied the benefit of Notification No. 26/2012-ST dated 20.06.2012 on the ground that the land belonged to the Government of Meghalaya and the property was not intended for sale - In terms of Rule 2A(ii) of the Service Tax (Determination of Value) Rules, 2006, as amended by Notification No. 24/2012-ST dated 06.06.2012, the appellant was entitled to avail the benefit of abatement of 60% of the total value received, as they were involved in the service of construction along with materials. The appellant had paid the differential service tax along with interest, and therefore, the demand of service tax under construction service post 2012 is also not sustainable - The demands confirmed against the appellant in the impugned order are set aside and the appeal is allowed
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