TaxTMI 
TaxTMI 
2026 (8) TMI 421
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.... Construction]. 2. On the ground that the appellant has not discharged the Service Tax liability for the transactions pertaining to April 2008 to March 2011, a Show Cause Notice bearing No. IV(4)54/S.TaxAdjn/B-I/2013/25405-A dated 18.10.2013 was issued, demanding Service Tax of Rs. 1,34,14,619/-. 2.1. The appellant filed their reply, submitting that wherever the Service Tax was payable, they have paid and have filed their ST 3 Returns; that in respect of the payments pertaining to the Sub-contractor, the Service Tax has been paid by them and on the balance consideration, the appellant has paid the Service Tax. The appellant contested the demand both on merits and on account of time bar. 3. The Adjudicating Authority, after due process, has confirmed the demand, along with interest, and has also imposed penalty. 4. Being aggrieved, the appellant is before the Tribunal. 5. The Ld. Counsel appearing for the appellant, makes the following submissions: (i) The appellant has been providing 'Construction of Complex Service' like Construction of D type Quarters, Construction of GET Hostel, Extension of Primary School and related infrastructural development works to ....
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.... the own employees of NALCO. Hence the activity undertaken falls under the ambit of definition of "personal use" as per Explanation appended to clause (91a) of Section 65 of the Finance Act, 1994 and no service tax is liable to be paid by the appellant on such type of construction activity undertaken. The appellant's submission is supported by the judgment of this Tribunal in the case of Rasha India Pvt. Ltd. v CST, Kolkata [(2024) 19 Centax 139 (Tri-Cal)]. 5.1. In view of the above submissions, it is prayed by the appellant that the impugned order may be set aside and the appeal may be allowed on merits. 5.2. The appellant also takes the stand that the confirmed demand for the extended period is time barred. The Ld. Counsel submits that they have been registered with the Service Tax department from the very inception; that during 2008-09, due to certain mis-conception/confusion regarding as to who is to discharge the service tax on the contracted amount, whether it is to be done by the main contractor or the sub-contractor, where the entire job covered was sub-contracted, the appellant did not file any ST-3 Returns, but the payment challans at Page 510 onwards [of the Appeal....
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....esidential complex services is leviable w.e.f. 1.07.2010 only. We have, for reference, the following case law: ▪ VINAYAKA HOMES Vs. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, COCHIN [2016 (43) S.T.R. 251 (Tri. - Bang.)] "4.1 The appellants were rendering 'construction of complex service' as they were designing, planning, developing and clearing site on their own land for construction activities for buyers/clients and were not doing any execution of 'works contract' and elements of definition of 'works contract', therefore, are not found present. It is made clear that the activities of the appellants fall under the category of 'construction of residential complex service' and such services for the period of January, 2009 to March, 2009 were not liable to service tax which is clear by virtue of the paragraph 3 of C.B.E. & C. Circular No. 108/2/2009S.T., dated 29-1-2009; it says that the persons who are providing services of 'construction of residential complex' in the form of designing, planning, developing and so on will not be subject to service tax as such services would fall under the exclusion provided under definition of 'residential complex'. To ma....
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.... Chartered Accountant's Certificate and some sample copies of GAR 7 Challans would clarify that the Service Tax was being discharged: - ▪ CA Certificate issued by GRC & Associates, Chartered Accountants: ▪ Statement showing details of Service Tax Liability and Payments for the Period from 01.04.2010 to 31.03.2011: ▪ Sample copies of G.A.R.-7 Challans: 11. Therefore, we hold that the appellant was not required to pay any Service Tax for the period April 2008 to March 2011. It is clear that the appellant has paid the Service Tax for the period 1st July 2010 [the effective date of Service Tax on Construction of Residential Complex] till March 2011. They have also paid the Service Tax for the earlier period, when there was no requirement to pay the Service Tax. However, as they have paid the same voluntarily and not under protest, the appellant would not be eligible for refund of any excess Service Tax paid by them. 12. Since the appellant was registered and was paying the Service Tax on his portion of the income and also filing ST-3 Returns, we do not find that any case has been made out towards suppression, by the Revenue. Therefore,....
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....6064523YXCVVW2818 Place: Cuttack Date: 27/07/2026 Branches: Water Works Road, Shankarpur, Cuttack-753012, Mob: 7008491315. 9861079315,email id [email protected]. Chennai Document 2 NATIONAL PROIECT CONSTRUCTION CORPORATION [ Govt of India Enterprises] CONSTRUCTION OF D TYPE QUARTLAS AND HOSTEL BUILDING JUNIOR DPC BUILDING AT MALCO NAGAR, ANGU! DETAILS OF SERVICE TAX LIABILITY AND PAYMENTS FOR THE PERIOD FROM 01.04.2010 TO 31.03.2011 L NO BILL DATE CNT GROSS DILL AMOUNT BIFURCATION SEMINCI TAX PAYABLE AFTER ABATEMENT OF 67% @ 10.3% TOTAL TAX UABILITY 141 DEPOSITED CHALLAN NO A P CONSTRUCTION O 92.5% SERVICE TAX NO AAGFA1055P51601 NOCC @ 7.5% (PMC) SERVICE TAX NO AAACR6117QST012 A. P CONSTRUCTION SERVICE TAX NO AAGFALASSPSTOOL NOCC SERVICE TAN NO AAACRE 117051012 1 XX2010 :4 37.48,399 40 14.67,208 :,81.130 1.17,552.00 9,596 00 1.27.408 00 1,20,400 00 01 0: 04/03/15 02 d: 32/05/10 : 14 2% 2010 15 MA 4℃ 34,4 74 00 37.31.848 3.02.586 1.26.845.CO 13.227 00 1,12,117 00 1,32 192.00 13 d: 30.06/10 03 ¢: : 6/07/10 J 12 28 2010 DU 55.08.587 00 53.72,753 4.35,629 5.82,570 00 14,8ca 00 L97,427 00 1.9: 420.00 0% d: 12/03/10 10 Äet 21/00/10 1 :1:02:10 :: ....