{"id":258741,"date":"2021-12-18T14:00:49","date_gmt":"2021-12-18T08:30:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258741"},"modified":"2022-02-04T13:41:59","modified_gmt":"2022-02-04T08:11:59","slug":"cestat-can-demand-of-service-tax-be-levied-under-commercial-services-involving-composite-contracts-tribunal-answers","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/18\/cestat-can-demand-of-service-tax-be-levied-under-commercial-services-involving-composite-contracts-tribunal-answers\/","title":{"rendered":"CESTAT | Can demand of Service Tax be levied under commercial services involving composite contracts? Tribunal answers"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong><strong>The Division Coram of <\/strong>Sulekha Beevi (Judicial Member) and P Venkat Subbarao (Technical Member) allowed an appeal made in pursuance of an impugned order which allowed levy of service tax on construction services involving composite contracts consisting of material + service. The appellant had not discharged service tax on the consideration received by them for the construction services. Following which a SCN was issued and interest and penalty was charged.<\/p>\n<p style=\"text-align: justify;\">\u00a0By the virtue of the following appeal in this court, the counsel for the appellant contended that being composite contracts, the demand under Commercial or Industrial Construction Services cannot sustain in the legal process. This proposition was supported by decision of the Tribunal in the case of <em>India Guniting Corporation v. Commr. Of Central Tax<\/em>, 2021 (52) G.S.T.L. 174(Tri.-Del.) and <em>Real Value Promoters v. GST<\/em>. In response to the appellant&#8217;s contentions, the department had not put forward any evidence to establish any positive act of willful suppression or mis-statement against the appellant.<\/p>\n<p style=\"text-align: justify;\">The Tribunal relied upon the decision of the Supreme Court in the case <em>of CCE &amp; C v. Larsen &amp; Toubro Ltd<\/em>., 2015(39) S.T.R. 9013(S.C.)., while upholding the arguments of appellant, the Tribunal accepted the appeal and set aside the impugned order with consequential relief.[SS Constructions v. CCE &amp; ST, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/sKLfHD7s\"><b>2021 SCC OnLine CESTAT 2680<\/b><\/a>, decided on 10-12-2021]<\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #993300;\">Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi (Judicial Member) and P Venkat Subbarao (Technical Member) <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[48084,3208],"class_list":["post-258741","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-composite-contracts","tag-service_tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CESTAT | Can demand of Service Tax be levied under commercial services involving composite contracts? Tribunal answers | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/18\/cestat-can-demand-of-service-tax-be-levied-under-commercial-services-involving-composite-contracts-tribunal-answers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Can demand of Service Tax be levied under commercial services involving composite contracts? Tribunal answers\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi (Judicial Member) and P Venkat Subbarao (Technical Member)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/18\/cestat-can-demand-of-service-tax-be-levied-under-commercial-services-involving-composite-contracts-tribunal-answers\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-18T08:30:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-04T08:11:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/18\/cestat-can-demand-of-service-tax-be-levied-under-commercial-services-involving-composite-contracts-tribunal-answers\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/18\/cestat-can-demand-of-service-tax-be-levied-under-commercial-services-involving-composite-contracts-tribunal-answers\/\",\"name\":\"CESTAT | Can demand of Service Tax be levied under commercial services involving composite contracts? 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Tribunal answers","author":"Editor","date":"September 3, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ashok Jindal (Judicial Member) and Sanjiv Srivastava (Technical Member) allowed an appeal which was directed against the order-in-appeal which was again upheld by the Commissioner (Appeals). The appellants were during the financial year 2004-05 providing taxable services namely: Consulting\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":299958,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/24\/works-contracts-leviable-to-service-tax-legal-update\/","url_meta":{"origin":258741,"position":1},"title":"&#8220;&#8216;Works Contracts&#8217; leviable to service tax only from July 2012 onwards&#8221;; Customs, Excise &#038; Service Tax Appellate Tribunal, Chennai","author":"Editor","date":"August 24, 2023","format":false,"excerpt":"\u201cAfter the insertion of Section 65B (54) in the Finance Act 1994, from 01-07-2012 onwards, the definition of \u2018works contract\u2019 was expanded to include repair and maintenance services of movable properties. Hence, the composite contracts for repair and maintenance of motor vehicles are leviable to service tax from said date.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"cestat","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/cestat.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":272704,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/31\/cestat-services-involving-supply-of-goods-deemed-supply-of-goods-to-be-classified-under-works-contract-services-only\/","url_meta":{"origin":258741,"position":2},"title":"CESTAT | Services involving supply of goods\/deemed supply of goods to be classified under &#8216;works contract services&#8217; only","author":"Editor","date":"August 31, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the appeals which assailed from the demand and confirmed recovery of differential duty aggregating to Rs. 16.75 crores in addition to penalties in the matter of \"works contract service\".\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":324296,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/13\/cestat-upholds-order-directing-to-pay-service-tax-for-construction-of-racetrack\/","url_meta":{"origin":258741,"position":3},"title":"\u2018Racetrack not meant for public access as a right, thus not exempted from tax\u2019; CESTAT upholds order directing to pay service tax for construction of racetrack","author":"Arushi","date":"June 13, 2024","format":false,"excerpt":"The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":368913,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/05\/no-service-tax-on-construction-of-railway-siding-for-psus\/","url_meta":{"origin":258741,"position":4},"title":"Service Tax not leviable on construction of railway siding for Public Sector Undertaking\/Corporations: CESTAT","author":"Bharti","date":"December 5, 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