2026-VIL-1304-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Applicability of Reverse Charge Mechanism under Notification No. 30/2012-ST to work contract services provided to Government authorities – Appellant-Contractor providing construction and allied services to PWD and other Government entities under work orders - Whether benefit of 50% RCM notification is admissible when services are provided to Government authorities as service recipients and whether extended period of limitation can be invoked to demand service tax - HELD – The benefit of Notification No. 30/2012-ST providing for 50% RCM is admissible to the appellant as the services have been provided to business entities registered as body corporate as Government authorities like PWD, CPWD and other Government undertakings are body corporate under their respective constituting statutes and therefore qualify as business entities within the meaning of the notification. Government authorities engaging in construction and maintenance activities are bodies corporate engaged in business and commerce and hence are covered under the definition of body corporate – The extended period of limitation can be invoked by the Department in invoking extended period under proviso to Section 73 of the Finance Act as the appellant had sufficient knowledge about the leviability of service tax in respect of these services but have not deposited the same nor informed the authorities about it thus constituting suppression of facts with intent to evade payment of service tax. Demand made by invoking extended period of limitation cannot be faulted with where there is clear evidence of suppression with intent to evade tax. However, after allowing the benefit of Notification No. 30/2012-ST, the demand needs to be recomputed and quantified accordingly – The appeal is partly allowed
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