CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE REGIONAL BENCH COURT NO. 2 (Arising out of Order-in-Appeal No. 20/2018-CT dated 11.06.2018, passed by the Commissioner of Central Tax (Appeals), Belagavi.)

Bharat Builders Bharat Bagh, Kadri Road, Mangalore, Karnataka – 575003 ……….Appellant VERSUS Commissioner of Central Tax, Belagavi Commssionerate, No. 71, Club Road, Belagavi, Karnataka – 590001 ……….Respondent Appearance:

Ms. Swetha Elizabeth Sahor, Advocate for the Appellant Mr. M. Sreekanth, Authorized Representative for the Respondent CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20244 /2026 Date of Hearing: 28.11.2025 Date of Decision: 03.03.2026 PER: P. A. AUGUSTIAN The issue in the present appeal is whether the Appellant is eligible to claim the benefit of cum duty on the amount collected from the tenant when the service tax is shown separately in invoice but the tenant has not paid the service tax.

2. Appellant holding Service Tax registration and rendering service under the categories of Construction of Residential Complex Service, Advertising Agency Service, Renting of Immovable Property Service, R