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Service Tax on Construction Service

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2014-VIL-228-CESTAT-DEL-ST

M/s UTILITY POWERTECH LTD Vs CCE, RAIPUR

Service Tax - Construction service – Appellant is joint venture of NTPC and Reliance Infrastructures Ltd - Construction of guest house – Demand - HELD - It has not been categorically stated as to under which category of service the demand is confirmed although it does give an indication that the adjudicating authority possibly indented to confirm the said demand under the category of commercial or industrial construction service. Even so the appellants do have a point that the adjudicating authority should have categorically mentioned without any ambiguity as to under which taxable service the said component of impugned demand is being confirmed by him - Valuation - Inclusion of value of free supplies - Benefit of Notification No. 1/2006-ST dated 1.3.2006 - Appellant had paid service tax on 33% of the gross amount – HELD - Adjudicating authority needs to now take into account the judgment of the said CESTAT in case of M/s. Bhayana Builders to re-adjudicate this component of the demand. While doing so the adjudicating authority will, inter alia, need to consider as to what part, if any, of this component of demand relates to completion or finishing work because in case of completion or finishing services, the benefit of Notification No. 1/2006-ST is not available - Matter remanded back – Impugned order set aside – Assessee appeal allowed

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