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Service Tax Appeal No. ST/21849, 21851, 21852/2015

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE

REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 21849 of 2015

[Arising out of Orders-in-Appeal No. TVM-EXCUS-000-APP-017 to 019-15-16 dated 28.04.2015 passed by the Commissioner of Central Excise, Customs &

Service Tax (Appeals-III) Cochin]

M/s. SI Property (Kerala) Pvt. Ltd.

Silver Oaks, Near Golf Club, Kowdiar P.O Thiruvananthapuram – 695 003 ..........Appellant(s)

VERSUS Commissioner of Central Excise,

Customs and Service Tax, Trivandrum T.C. No. 26/334 (1&2)

I.C.E Bhavan, Press Club Road Trivandrum – 695 001 .........Respondent(s)

WITH Service Tax Appeal No. 21851 of 2015

[Arising out of Orders-in-Appeal No. TVM-EXCUS-000-APP-017 to 019-15-16 dated 28.04.2015 passed by the Commissioner of Central Excise, Customs &

Service Tax (Appeals-III) Cochin]

M/s. SI Property (Kerala) Pvt. Ltd.

Silver Oaks, Near Golf Club, Kowdiar P.O T hiruvananthapuram – 695 003 ........... Appellant(s)

-

VERSUS Commissioner of Central Excise,

Customs and Service Tax, Trivandrum T.C. No. 26/334 (1&2)

I.C.E Bhavan, Press Club Road Trivandrum – 695 001 ............ Respondent(s)

AND Service Tax Appeal No. 21852 of 2015

[Arising out of Orders-in-Appeal No. TVM-EXCUS-000-APP-017 to 019-15-16 dated 28.04.2015 passed by the Commissioner of Central Excise, Customs &

Service Tax (Appeals-III) Cochin]

M/s. SI Property (Kerala) Pvt. Ltd.

Silver Oaks, Near Golf Club Thiruvananthapuram – 695 003 Kowdiar P.O .........Appellant(s)

Page 1 of 6

Service Tax Appeal No. ST/21849, 21851, 21852/2015

VERSUS Commissioner of Central Excise,

Customs and Service Tax, Trivandrum T.C. No. 26/334 (1&2)

I.C.E Bhavan, Press Club Road T rivandrum – 695 001 ............. Respondent(s)

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APPEARANCE:

Mr. G. Jayaprakash, Advocate for the Appellant Mr. Rajashekar B.N.N., Superintendent (AR) for the Respondent

CORAM:

HON’BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON’BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

FINAL ORDER NOS. 20456 - 20458 / 2026 Date of Hearing: 24.03.2026 Date of Decision: 24.03.2026

PER: PULLELA NAGESWARA RAO

These 3(three) appeals filed against the common Orders-in-

Appeal No. TVM-EXCUS-000-APP-017 to 019-15-16 dated 28.04.2015 passed by the Commissioner of Central Excise, Customs & Service Tax

(Appeals-III) Cochin. The details of the appeals are as under:

Page 2 of 6

Service Tax Appeal No. ST/21849, 21851, 21852/2015

2. Briefly stated the facts of the present case are that the present appeals are filed against the Commissioner (Appeals) Orders-in-Appeal dated 28.04.2015, confirming the Orders-in-Original of the adjudicating authority confirming demands proposed in the respective show cause notices (SCNs) alleging that the appellant had rendered taxable services of "Commercial or Industrial Construction Service" and "Construction of Complex Service” in respect of projects executed for developers M/s. Kamakshy Constructions namely ’Temple Tree Project ’and ’Nandanam Project’ and on their own projects namely Endura, Vrindavan Terrace, Cinamon Garden and Shylaja projects. The impugned orders as per the details for Para 2, supra confirmed the demand of service tax on the activity of the appellant under the category of ’commercial and industrial construction’ and ’construction of complex’ service along with interest and penalties. Aggrieved by the impugned orders the appellant filed these 3(three) appeals before the

Tribunal.

3. Learned Counsel during the hearing submits that the entire demand proceeds on an erroneous understanding of the nature of the contracts entered into by the appellant. He submits that the agreements relied upon in the show cause notice (SCN) itself, including those relating to "Nanda