2026-VIL-586-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Demand beyond the scope of Show Cause Notice, Classification of taxable service – While the SCN proposed demand under "Construction of Residential Complex Services" in the Show Cause Notice, the Adjudicating Authority confirmed the demand under 'Works Contract Services' - Whether the adjudicating authority can confirm the demand under a taxable category different from the one proposed in the notice - HELD – The adjudicating authority cannot travel beyond the scope of the show cause notice and confirm the demand under a different taxable head. A service tax demand must align with the specific head proposed in the show cause notice. Confirming the demand under WCS, when it was proposed under 'Construction of Residential Complex Services', violates the principles of natural justice as the assessee cannot defend a charge not originally levelled - The show cause notice is the foundation of the case and the adjudicating authority is bound by the classification stated therein – The demand confirmed under WCS is set aside and the appeal of the assessee is allowed - Exemption for construction of historical monument and related facilities - Fact - The department appealed against the dropping of demand for service tax on the construction of Coronation Park, which included an International Centre and a Restaurant building - HELD - The Coronation Park is a historical monument of national importance. The construction of the park and the related facilities like parking lot are eligible for exemption under the Mega Notification 25/2012-ST. The activities carried out by the Government for public welfare, without profit motive, cannot be considered as 'commercial' in nature. Thus, the construction of the parking lot adjacent to the historical monument is also eligible for the exemption. Further, even if there was a demand on the construction of International Centre and Restaurant, the same cannot be sustained as the demand was initially proposed under a different taxable head - The cross-appeal filed by the Department is rejected
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