2026-VIL-477-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Taxability of construction of residential complex - Department alleged that the activities undertaken by the appellant were liable to Service Tax for the period 2007-08 to December 2011. The department denied the benefit of composition scheme on the ground that the option was not exercised prior to payment of Service Tax - Whether construction of residential complex undertaken by the appellant prior to 01.07.2010 is liable to Service Tax and whether the benefit of composition scheme or deductions is to be extended - HELD - The demand for the period prior to 01.07.2010 is not sustainable as the construction of residential complex undertaken for personal use was not taxable prior to this date. For the period beyond 01.07.2010, the matter is remanded to the Adjudicating Authority to re-calculate the duty liability by taking into account the amendment provisions and allowing the benefit of composition scheme or deductions. The denial of composition scheme merely on procedural grounds has been consistently disapproved by the Tribunal in similar matters - The extended period of limitation is not invokable in the absence of any cogent evidence of deliberate intent to evade tax. The penalty is also not imposable where the issue is interpretational - The demand for the period prior to 01.07.2010 is set aside, and the matter for the remaining period is remanded to the Adjudicating Authority for re-computation after granting the benefit of composition scheme/deductions in accordance with law - The appeal filed by the appellant is partly allowed
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