2026-VIL-767-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Applicability of Service Tax on construction of residential units and project works – Appellant is engaged in providing construction services to government organizations and private parties - Whether the services rendered by the appellant in relation to construction of residential units and project works are liable to service tax – HELD - The services rendered by the appellant in relation to construction of residential quarters/colony for the Housing Project are not taxable as they were for residential purposes and not for any commercial activity. The services relating to residential units are not covered under the definition of "Construction of Complex Service" or "Residential Complex Service" - The appellant is right in arguments that certain activities like white washing, distempering and painting in the residential colony area, raising of ash-dyke for environmental preservation, and works executed for railways are not taxable under the "Commercial or Industrial Construction Service" – Further, the extended period of limitation cannot be invoked as the revenue authorities have not proved any willful suppression of material facts by the appellant with the intent to evade payment of duty. Mere non-payment of tax or non-filing of returns does not by itself constitute suppression of facts - The appeal is allowed partially on merits and fully on the ground of limitation
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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