2026-VIL-1120-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Authority to issue Completion Certificate, Validity of Completion Certificate issued by technical person of Municipal Authority – Appellant is real estate promoter company submitted a Completion Certificate for a construction project issued by an authorized technical officer of the Municipal Corporation, followed by a formal Completion Certificate issued by the competent authority on 30.05.2011 - The adjudicating authority rejected the first certificate as it was not issued by the competent authority and confirmed a service tax demand based on non-acceptance of Completion Certificate - Whether a Completion Certificate issued by a technical person authorized by the Municipal Corporation for certifying project completion can be accepted as valid evidence of completion of a construction project even though the formal Completion Certificate was issued later by the competent authority – HELD - The completion certificate issued by the authorized technical officer of the Kolkata Municipal Corporation constitutes valid evidence of project completion. The technical person, being authorized by the Municipal Corporation for examining and certifying completion of projects, has the requisite authority to issue the certificate. The technical examination and certification on 11.06.2010 represents the substantive completion of the project, while the formal completion certificate issued by the competent authority on 30.05.2011 is merely a procedural formality. The date of actual completion should be considered as 11.06.2010 when the technical person examined the project and certified its completion in all respects - The service tax demand confirmed by the adjudicating authority is set aside. Consequently, the questions of interest and penalty thereon do not survive – The appeal is allowed
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