Aditya Construction Company India Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
M/s Aditya Construction Company India Pvt Ltd provided ‘Construction of Complex Service’ (CCS) and ‘Works Contract Service’ (WCS). The department alleged that the appellant had wrongly classified WCS as CCS and had not paid Service Tax for the period April 2008 to June 2010, while Service Tax had been paid up to March 2008 without filing ST3 returns. The department worked out short-paid Service Tax of Rs.3,25,17,745/- under WCS for the period 01.06.2007 to 30.09.2011.
The Adjudicating Authority, relying on CBEC Circular No. 151/2/2012-ST dated 10.02.2012, held that no Service Tax was leviable on Construction of Residential Complex Services (CRCS) rendered prior to 01.07.2010 and confirmed a demand of Rs.1,41,64,403/- for the period thereafter, classifying the services rendered from 01.07.2010 to 30.09.2011 under CRCS.
The appellant contended that the Show Cause Notice had proposed demand under WCS whereas the demand after 01.07.2010 was confirmed under CRCS. It also relied on Circular No. 108/2/2009-ST dated 29.01.2009 and the decision in Modi Ventures Vs CST, Hyderabad, submitting that construction intended for personal use fell within the exclusion from the definition of residential complex. The appellant further relied on Greenwood Estates Vs CCT, Secunderabad-GST [2024 (3) TMI 563 – CESTAT Hyderabad] and Modi & Modi Constructions Vs CCE, Hyderabad-II [2021 (45) GSTL 398 (Tri-Hyd)].
