2026-VIL-1630-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Income from trading/sales and renting of immovable property, Taxable service under Section 65B(44) – Appellant received income from trading/sales and renting immovable property as residential dwelling/hostel - Demand of service tax on the gross amount based on Form 26AS from income tax department – Whether income from trading/sales and renting of immovable property for residential use constitutes taxable service and whether extended period was rightly invoked – HELD – Trading or sale is outside the scope of definition of service under Section 65B(44) as it constitutes merely transfer of title in goods or immovable property. Income from renting immovable property for being used as residential dwelling is specifically exempted under Section 66D(m) and is therefore non-taxable - The appellant was under bonafide belief that the activities were outside the ambit of taxable service and the non-payment of service tax cannot be held as act of intentionally suppressing material facts. The burden is on the department to prove mala fide conduct and mere non-payment of duties is not equivalent to wilful mis-statement or suppression of facts. Extended period was wrongly invoked in absence of positive act demonstrating intentional evasion – Further, service tax demand cannot be confirmed merely on basis of Form 26AS without clear identification of service provider, recipient and consideration paid as quid pro quo – The impugned order is set aside and the appeal is allowed
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GST & Customs updates: Sep'26
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