COMMISSIONER OF SERVICE TAX, DELHI III vs M/S GLOBE CIVIL PROJECTS PVT LTD

Judgment text excerpt

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd May, 2025 + SERTA 7/2025 & CM APPL. 31776/2025 COMMISSIONER OF SERVICE TAX, DELHI III.....Appellant Through: Mr. Atul Tripathi, SSC. (M:9560018960) versus M/S GLOBE CIVIL PROJECTS PVT LTD .....Respondent Through: None. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.31776/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. SERTA 7/2025 3. The present appeal has been filed by the Appellant- Commissioner of Service Tax, Delhi III under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, inter alia, assailing Final Order No. 50356/2025 dated 3rd March, 2025 (hereinafter, ‘impugned order’) passed by Customs Excise and Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’) in Service Tax Appeal No. 54328 of 2015. 4. The question that arises in the present appeal is whether the construction of institutions engaged in education is liable for service tax or Signature Not Verified Digitally Signed SERTA 7/2025 Page 1 of 4 By:DHIRENDER KUMAR Signing Date:24.05.2025 18:18:17 not. The Order-in-Original dated 21st July, 2015 (hereinafter, ‘the O-I-O’) held that the said service would not be taxable and only confirmed the demand of Rs.22,661/- out of the total demand of Rs.15,90,60,547/- raised in show cause notice dated 22nd April, 2014. While passing the said O-I-O, the Adjudicating Authority imposed Service Tax only on Goods Transport Agency Services and further demanded appropriate interest of Rs.15,909/-. 5. Being aggrieved by the Order-in-Original dated 21st July, 2015, the Appellant Department filed an appeal before the CESTAT in