2026-VIL-674-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax Liability on Residential Complex Construction – Demand of service tax on construction of a residential complex project consisting of 106 dwelling units, for the periods from April 2009 to June 2010 and July 2010 to March 2011 - Whether the appellant is liable to pay service tax on the construction of the residential complex project – HELD - The Tribunal's earlier order in the appellant's own case for the same project for the period from April 2006 to March 2009 had set aside the service tax demand on the ground that the residential complex was not constructed for the appellant's personal use, and therefore, the exclusion under Section 65(91a) of the Finance Act, 1994 applied. The present proceedings were in respect of the same project for the subsequent periods, and hence, the earlier decision squarely applies - The appellant's contention that the construction activity was a composite works contract and not a service simpliciter is supported by the fact that the department had itself granted abatement while computing the service tax demand - For the period prior to July 1, 2010, if the construction activity is a composite works contract, no service tax is leviable – Further, the Adjudicating Authority had confirmed the demands solely by relying on the earlier order of the Commissioner, which had been set aside by the Tribunal in the appellant's own case. Therefore, the demands of service tax with interest are wholly untenable - The impugned order is set aside and the appeal is allowed
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