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of <h1>Tribunal addresses service tax liability pre-2007, construction classification, and pre-deposit in appellants' favor.</h1> The Tribunal found the appellants' argument on service tax liability before 1.6.2007 untenable but acknowledged confusion regarding work orders. The ... Waiver of pre deposit - Commercial or industrial construction service - construction of shops, flats and bungalows etc. for Raipur Development Authority - Held that:- Regarding the classification prior to 1.6.2007, the same has to be determined as per the definitions of taxable services during the relevant period. Whether the flats and bungalow constructed by the appellants satisfied the definition of construction of complex service requires a detailed look into to arrive at a finding thereon. - the appellants have already paid close to the entire service tax demand - Stay granted. Issues:- Appeal against service tax demand confirmation along with interest and penalties under Sections 76, 77, and 78 of Finance Act, 1994.- Allegation of providing commercial or industrial construction service without furnishing details.- Payment received for construction services rendered.- Payment of freight to transporters on reverse charge mechanism basis.- Applicability of service tax on composite works contract.- Classification of constructed flats and bungalows under construction of complex service.- Allegation of suppression of facts.- Benefit of Section 80 of Finance Act, 1994.- Payment already made by the appellants.- Mismatch in work orders for service tax payment.Analysis:The appellants filed an appeal against the Order-in-Appeal confirming a service tax demand of Rs. 21,94,248 along with interest and penalties under Finance Act, 1994. The appellants were alleged to have provided commercial or industrial construction service without providing details. Payment received from Raipur Development Authority for construction services rendered was highlighted. Additionally, payment of freight to transporters on a reverse charge mechanism basis was noted. The appellants contended that no service tax was payable before 1.6.2007 due to a composite works contract and argued that the constructed flats and bungalows did not fall under the definition of residential complex or construction of complex service. They claimed entitlement to the benefit of Section 80 of Finance Act, 1994, and mentioned a payment already made. The respondent argued suppression of facts and a mismatch in work orders for service tax payment.The Tribunal considered both parties' submissions. They found the appellants' argument on service tax liability prior to 1.6.2007 untenable based on a previous judgment. The Tribunal acknowledged the confusion regarding the work orders for which service tax payment was made but noted the appellants' explanation supported by documentary evidence. The classification of constructed flats and bungalows under construction of complex service required further examination. Despite the need for more discussion on certain points, the Tribunal decided not to order any more pre-deposit, as the appellants had already paid a significant portion of the service tax demand. Consequently, the recovery of the remaining amount of service tax, interest, and penalties was stayed.This detailed analysis of the judgment provides insights into the issues raised, arguments presented, and the Tribunal's decision on each aspect of the case.
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