2026-VIL-570-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Taxability of composite works contract - The appellant, a joint venture between M/s IJM India Infrastructure Ltd. and M/s Andhra Pradesh Housing Board, is engaged in the development of an integrated township project - Demand of service tax on consulting engineer services and construction of complex services - Whether the entire construction activity undertaken by the appellant was in the nature of composite works contract involving transfer of property in goods, and hence not taxable under other taxable categories prior to the introduction of Works Contract Service from 01.06.2007 - HELD - The demand raised under the category of Construction of Complex Service is legally not sustainable. The Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. had categorically held that indivisible works contracts cannot be subjected to service tax under other taxable categories such as construction service prior to the introduction of Works Contract Service on 01.06.2007. Further, even after 01.06.2007, such composite contracts are taxable only under the specific category of Works Contract Service. Therefore, the demand related to Construction of Complex Service is set aside and the appeal is allowed - Limitation on service tax demand - The Department had earlier issued a show cause notice dated 23.10.2007 on the issue of consulting engineer services received from IJM, Berhad, Malaysia, invoking the extended period of limitation - Whether the issuance of another show cause notice invoking extended period of limitation on the same set of facts is permissible under the law - HELD - The Hon'ble Supreme Court in the case of M/s Nizam Sugar Factory had clearly held that once the Department is aware of the facts, extended period cannot be invoked repeatedly on the same issue. Since the Department had already issued a SCN on the same issue earlier, the issuance of another SCN invoking extended period is not permissible.
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