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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN, BENCH AT JAIPUR
Avneesh Jhingan, Ashutosh Kumar
Baba Ram Dev Construction And Engineer – Appellant
Versus
Additional Commissioner, Central Goods And Service Tax Department – Respondent
ORDER :
AVNEESH JHINGAN, J.
1. This appeal under Section 35-G of the CENTRAL EXCISE ACT , 1944 (for short ‘the Act’) read with Section 83 of FINANCE ACT , 1994 is filed against the order passed by Customs Excise & Service Tax Appellate Tribunal (for short ‘the Tribunal’).
2. Brief facts are that the appellant is engaged in providing services of “Construction of Complex, Management, Maintenance or Repair services etc. A show cause notice dated 18.10.2011 was issued for the period 2006-2007 to 2010-2011 inter alia to show cause as to why service tax was not paid under the category of “Construction of Complex Services”. The Adjudicating Officer vide order dated 22.02.2013 confirmed the demand. The appellant after partial success before the First Appellate Authority and on dismissal of the appeal by the Tribunal, approached this Court.
3. Following substantial questions of law have been proposed:-
“I. Whether the Ld. CESTAT is correct to uphold that the services provided by the appellant to Rajasthan Housing Board/PHED which are non- commercial state Government entity/department are chargeable to Service Tax and are not exempt from Tax.
II. Whether the Ld. CESTAT is correct to upheld the
Service tax is applicable to construction services provided to non-commercial state entities, and appeals on such matters regarding tax applicability must be taken to the Supreme Court.
Taxability of services under the business auxiliary service is a substantial question of law, necessitating appeals to the Supreme Court per Section 35L of the Central Excise Act.
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