CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 3 SERVICE TAX APPEAL NO. 53551 OF 2018 [Arising out of Order-in-Appeal No. UDZ-EXCUS-CUS-000-APP-844- 2018 dated 02.08.2018 passed by the Commissioner (Appeals), Central Excise, GST, Jodhpur]

M/S DAU SINGH SISODIA ……APPELLANT

3/349, Rajasthan Housing Board, Sector No. 14, Goverdhan Vilas, Udaipur, Rajasthan Vs.

COMMISSIONER OF CGST & CENTRAL ……RESPONDENT EXCISE-UDAIPUR Appearance:

Shri Prashant Srivastava, Advocate for the Appellant Shri S.K. Meena, Authorised Representative for the Respondent CORAM:

HON'BLE DR. RACHNA GUPTA, MEMBER ( JUDICIAL )

HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50032 /2026 DATE OF HEARING : 16/10/2025 DATE OF DECISION : 08/01/2026 P.V.SUBBA RAO

1. Shri Dau Singh Sisodia¹ filed this appeal to assail the order- in-appeal dated 02.08.2018 passed by the Commissioner(Appeals) Central Excise & CGST, Jodhpur in which he upheld the order-in-original dated 23.02.2017 passed by the Deputy Commissioner and rejected the appellant’s appeal. The Deputy Commissioner had, in his order-in-original, decided the proposals made in two show cause notices dated 16.04.2015

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(covering the period 2013-14) and 17.03.2016 (covering the period 2014-15) and confirmed a demand of Rs. 15,39,755/- as service tax and also imposed penalty of Rs. 1,53,008/- under section 76 of the Finance Act, 1994²

2. We have heard the learned counsel for the appellant and the learned authorized representative appearing for the department and perused the records.

3. The appellant had a service tax registration under the category of ‘Work Contract Service’ and was providing ‘Work Contract Services’ to Rajasthan Housing Board, Udaipur but did not pay any service tax on these services. According to them these services were exempted under Sr. no. 12 of Exemption Notification No. 25/2012-ST dated 30.06.2012 as the services provided to Rajasthan Housing Board were services provided to a governmental authority. Earlier, two SCNs dated 20.10.2011 and 16.05.2014 had been issued to the appellant by the department. The SCNs herein are for the subsequent periods. The grounds taken in this appeal are that the appellant was covered by Exemption Notification No. 25/2012-ST dated 20.06.2012 (Sr. No. 12A), as the services provided to Rajasthan Housing Board are exempted being services provided to government authority.

4. Learned counsel for the appellant had also submitted during hearing that the demand in respect of the previous period was dropped by the Commissioner of CGST, Udaipur by order

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dated 30.09.2025. He, therefore, prayed that this demand may also be set aside.

5. Learned authorized representative for the Revenue submitted that the demand dropped by the Commissioner by order dated 30.09.2025 pertained to the pre-negative list period during which only services which fell under category of taxable services could be charged to service tax. Construction of residential complex was a taxable service during the relevant period. The definition of residential complex has been held to not include individual houses built as a part of a complex in a series of decisions. Accordingly, the Commissioner dropped the demand.

6. Insofar as this period is concerned, learned authorized representative appearing for the department submits that this appeal pertains to post-negative list period in which any service rendered was exigible to service tax unless the service fall under the negative list or was or otherwise exempted by any Exemption Notification. It is the case of the appellant that the services were exempted by Notification No. 25/2025(12A). Learned authorized representative submits that it has already be decided by this Tribunal in ST/51298/2016, M/s A.S. Construction Company Limited vs. Commissioner of Central Excise & Service Tax, Udaipur, by Final Order No. 50456 of 2025 dated 01.04.2025 that Rajasthan Housing Board does not qualify as a governmental authorit