{"id":3227,"date":"2025-03-26T08:36:15","date_gmt":"2025-03-26T03:06:15","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3227"},"modified":"2025-03-26T08:36:15","modified_gmt":"2025-03-26T03:06:15","slug":"construction-of-flats-for-state-government-authority-is-covered-under-work-contract-services-and-not-liable-to-service-tax-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/construction-of-flats-for-state-government-authority-is-covered-under-work-contract-services-and-not-liable-to-service-tax-cestat","title":{"rendered":"Construction of Flats for State Government Authority is Covered Under Work Contract Services and Not Liable to Service Tax | CESTA..."},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000390514\/construction-of-flats-for-state-government-authority-is-covered-under-work-contract-services-and-not-liable-to-service-tax-cestat\">Deepak Builders Versus Commissioner of Central Excise and Service Tax, Ludhiana (2025) 28 Centax 241 (Tri.-Chan)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri S.S. Garg<\/strong>, Member (J) &amp; <strong>P. Anjani Kumar<\/strong>, Member (T)<\/li>\n<li><strong>S\/Shri K.K. Anand<\/strong> &amp; <strong>A.K. Prasad<\/strong>, Advs., for the Assessee.<\/li>\n<li><strong>Siddharth Jaiswal<\/strong> &amp; <strong>Aneesh Dewan<\/strong>, Authorized Representative, for the Department.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee was engaged in the construction of residential LIG flats and a shopping complex for a State Government Authority. Assessee contended that the construction work undertaken by them was non-commercial in nature. The construction work was undertaken under a composite works contract involving the supply of materials and services. The service recipient had not supplied any materials free of cost. Assessee paid VAT\/Sales Tax on the supply of materials and not discharged Service Tax. The assessee was not liable to pay service tax as per the Board Circular No. 80\/2004-ST, dated 17-09-2004.On the basis of intelligence, the department initiated an investigation against the assessee and issued a show cause notice (SCN) demanding service tax for the period 2007-08 to 2011-12. The matter was decided by the Commissioner (Appeals), and the demand was confirmed. Aggrieved by the order, the assessee filed an appeal to the CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the construction services provided along with materials were covered under the category of Works Contract service under 65(105)(zzzza) of Finance Act, 1994, which came into existence w.e.f. 01-06-2007. Thus, the same was not taxable under any other category prior to said date. Further, the Board\u2019s Circular No. 80\/2004-ST, dated 17-09-2004 clarified that the leviability of service tax would depend primarily upon whether the building or civil structure is \u201eused, or to be used? for commerce or industry. Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to service tax. Since the construction services were provided to a State Government Authority and were non-commercial, the same was not taxable.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(38)%20S.T.R.%201185%20(Tribunal)&amp;itemType=AP\">ABL Infrastructure Pvt. Ltd. v. Commissioner<\/a> \u2014 2015 (38) S.T.R. 1185 (Tribunal) \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(49)%20S.T.R.%2077%20(Tribunal)&amp;itemType=AP\">Azad Construction Company v. Commissioner<\/a> \u2014 2017 (49) S.T.R. 77 (Tribunal) \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(5)%20G.S.T.L.%20182%20(Tribunal)&amp;itemType=AP\">B.R. Kohli Construction Pvt. Ltd. v. Commissioner<\/a> \u2014 2017 (5) G.S.T.L. 182 (Tribunal) \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(153)%20E.L.T.%20241%20(S.C.)&amp;itemType=AP\">Collector v. Alcobex Metals<\/a> \u2014 2003 (153) E.L.T. 241 (S.C.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1989%20(40)%20E.L.T.%20276%20(S.C.)&amp;itemType=AP\">Collector v. Chemphar Drugs &amp; Liniments<\/a> \u2014 1989 (40) E.L.T. 276 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Referred [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(39)%20S.T.R.%20913%20(S.C.)&amp;itemType=AP\">Commissioner v. Larsen &amp; Toubro Ltd.<\/a> \u2014 2015 (39) S.T.R. 913 (S.C.) \u2014 Followed [Paras 5, 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(256)%20E.L.T.%20369%20(Guj.)&amp;itemType=AP\">Commissioner v. Neminath Fabrics Pvt. Ltd.<\/a> \u2014 2010 (256) E.L.T. 369 (Guj.) \u2014 Referred [Para 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%20481%20(S.C.)&amp;itemType=AP\">Commissioner v. Reliance Industries Ltd.<\/a> \u2014 2023 (385) E.L.T. 481 (S.C.) = (2023) 8 Centax 96 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(337)%20E.L.T.%20482%20(S.C.)&amp;itemType=AP\">Commissioner v. Royal Enterprises<\/a> \u2014 2016 (337) E.L.T. 482 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li>Commissioner v. Satyam Home Makers \u2014 2019-TIOL-2593-CESTAT-Mum \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(75)%20E.L.T.%20721%20(S.C.)&amp;itemType=AP\">Cosmic Dye Chemical v. Collector<\/a> \u2014 1995 (75) E.L.T. 721 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(164)%20E.L.T.%20236%20(S.C.)&amp;itemType=AP\">ECE Industries Ltd. v. Commissioner<\/a> \u2014 2004 (164) E.L.T. 236 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li>G.N. Buildev Pvt. Ltd. v. Commissioner \u2014 Final Order No. 50232\/2019 by CESTAT, New Delhi \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%2037%20(Cal.)&amp;itemType=AP\">Infinity Infotech Parks Ltd. v. Union of India<\/a> \u2014 2014 (36) S.T.R. 37 (Cal.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%20696%20(Tribunal)&amp;itemType=AP\">Jaipuria Infrastructure Developers Pvt. Ltd. v. Commissioner<\/a> \u2014 2014 (36) S.T.R. 696 (Tribunal) \u2014 Relied on [Paras 6, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(302)%20E.L.T.%20A28%20(S.C.)&amp;itemType=AP\">M.M. Cylinders Pvt. Ltd. v. Commissioner<\/a> \u2014 2014 (302) E.L.T. A28 (S.C.) \u2014 Referred [Para 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(277)%20E.L.T.%2078%20(Tribunal)&amp;itemType=AP\">M.M. Cylinders Pvt. Ltd. v. GDR Cylinders Pvt. Ltd.<\/a> \u2014 2012 (277) E.L.T. 78 (Tribunal) \u2014 Referred [Paras 11, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(28)%20S.T.R.%20561%20(S.C.)&amp;itemType=AP\">Nagarjuna Constn. Co. Ltd. v. Government of India<\/a> \u2014 2012 (28) S.T.R. 561 (S.C.) \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(19)%20S.T.R.%20321&amp;itemType=AP\">Nagarjuna Construction Co. Ltd. v. Government of India<\/a> \u2014 2010 (19) S.T.R. 321 (A.P.) \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20465%20(S.C.)&amp;itemType=AP\">Nizam Sugar Factory v. Collector<\/a> \u2014 2006 (197) E.L.T. 465 (S.C.) \u2014 Followed [Paras 4.2, 7, 11, 18, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(153)%20E.L.T.%2014%20(S.C.)&amp;itemType=AP\">P and B Pharmaceuticals Pvt. Ltd. v. Collector<\/a> \u2014 2003 (153) E.L.T. 14 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(78)%20E.L.T.%20401%20(S.C.)&amp;itemType=AP\">Pushpam Pharmaceuticals Company v. Collector<\/a> \u2014 1995 (78) E.L.T. 401 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li>Real Value Promoters Pvt. Ltd. \u2014 2018-TIOL-2867-CESTAT-MAD. \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(179)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Sarabhai M. Chemicals v. Commissioner<\/a> \u2014 2005 (179) E.L.T. 3 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li>Satish Kumar and Company v. Commissioner \u2014 2018-TIOL-2514-CESTAT-Del \u2014 Relied on [Paras 5, 15, 17, 19]<\/li>\n<li>Shyam Spectra Pvt. Ltd. v. Commissioner \u2014 Final Order No. 56196\/2024, dated 31-7-2024 by CESTAT, New Delhi \u2014 Referred [Paras 8, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(338)%20E.L.T.%20335%20(S.C.)&amp;itemType=AP\">State of Madhya Pradesh v. Marico Industries Ltd.<\/a> \u2014 2016 (338) E.L.T. 335 (S.C.) \u2014 Referred [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%20408%20(Tribunal)&amp;itemType=AP\">Sunil Hi-Tech Engineers Ltd. v. Commissioner<\/a> \u2014 2014 (36) S.T.R. 408 (Tribunal) \u2014 Referred [Paras 10.3, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(288)%20E.L.T.%20161%20(S.C.)&amp;itemType=AP\">Uniworth Textiles Ltd. v. Commissioner<\/a> \u2014 2013 (288) E.L.T. 161 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(17)%20S.T.R.%20302%20(Tribunal)&amp;itemType=AP\">Urvi Construction v. Commissioner<\/a> \u2014 2010 (17) S.T.R. 302 (Tribunal) \u2014 Relied on [Paras 6, 17]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>CBEC Circular No. 80\/2004-S.T., dated 17-9-2004 [Paras 6, 10.2, 12, 17]<\/li>\n<li>CBEC Circular No. 345\/6\/2007-TRU, dated 4-1-2008 [Para 10]<\/li>\n<li>CBEC Circular No. 128\/10\/2010-S.T., dated 24-8-2010 [Paras 10.1, 16]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%201%2F2006-S.T.&amp;itemType=AP\">Notification No. 1\/2006-S.T.<\/a>, dated 1-3-2006 [Paras 3, 9]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Deepak Builders Versus Commissioner of Central Excise and Service Tax,&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3233,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-3227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Construction of Flats for State Government Authority is Covered Under Work Contract Services and Not Liable to Service Tax | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT held that construction services provided to a State Government Authority for non-commercial purposes were not liable to service tax under the Works Contract category.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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