2026-VIL-743-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Liability for Service Tax on Foreign Contract Works for Government Project - Appellant, a Government department, undertook a Government-funded project to construction of an artificial - The project was awarded to a foreign company and the appellant supervised and coordinated the implementation of the project on behalf of the Government - Whether the appellant is liable to pay service tax on the services received from the foreign company for the Government project – HELD – The project undertaken by the appellant was an EPC (Engineering, Procurement, and Construction) project, which falls under the category of Works Contract Services under Section 65(105)(zzzza) of the Finance Act, 1994. The appellant was aware of the tax liability, as it had mentioned the service tax, VAT, and other taxes in the price bid submitted to the foreign company. The appellant is liable to pay service tax on the services received from the foreign company for the Government project - The appellant had paid service tax at the compounding rate of 4.12% on the gross amount as per the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 read with Notification No. 32/2007-ST dated 22.05.2007, even though it was not opted for. This amount should be considered, and the penalty imposed by the adjudicating authority should be set aside - The matter is remanded to the adjudication authority for verification and re-determination of the duty liability after extending the benefit of Notification No. 32/2007-ST dated 22.05.2007 and considering the amount paid by the appellant – The appeal is partly allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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