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        <h1>Tribunal rules on service tax for construction services, remands GTA services issue for further review.</h1> <h3>M/s. Prakash Builders Versus Commissioner, Central Excise, Customs and Service Tax, Bhopal</h3> M/s. Prakash Builders Versus Commissioner, Central Excise, Customs and Service Tax, Bhopal - TMI Issues Involved:1. Demand of service tax under 'construction of complex' services.2. Demand of service tax under 'goods and transport agency' (GTA) services.3. Imposition of interest and penalty.4. Invocation of the extended period of limitation.Detailed Analysis:1. Demand of Service Tax under 'Construction of Complex' Services:The appellant, a partnership firm engaged in civil construction work, challenged the demand of service tax for the period from 1 October, 2007 to 31 March, 2014. The Principal Commissioner confirmed the demand based on the classification of the appellant's activities under 'construction of complex' services as defined under section 65(30a) of the Finance Act, 1994. The appellant contended that the work executed did not qualify as a 'residential complex' since the buildings constructed did not have more than 12 residential units, which is a prerequisite under section 65(91a) of the Finance Act. The Tribunal agreed with the appellant, citing previous judgments, including Macro Marvel Projects Ltd. v/s Commissioner of Service Tax, Chennai and A.S. Sikarwar vs. Commissioner of Central Excise, Indore, which clarified that independent buildings with less than 12 residential units do not fall under the definition of 'residential complex.' Consequently, the demand for service tax under 'construction of complex' services was set aside.2. Demand of Service Tax under 'Goods and Transport Agency' (GTA) Services:The Principal Commissioner confirmed the demand for GTA services, citing the appellant's failure to provide documentary evidence to support their claim that the transportation was local cartage and not through a GTA. The Tribunal noted that although the appellant did not submit these documents during the initial proceedings, the small amounts involved warranted a re-examination. Therefore, the matter was remanded to the Principal Commissioner for a fresh determination, allowing the appellant to submit relevant documents within six weeks to substantiate their claim.3. Imposition of Interest and Penalty:The appellant contested the imposition of interest and penalties. However, this issue was not separately addressed in the Tribunal's final order. Given the Tribunal's decision to set aside the demand for 'construction of complex' services and remand the GTA service tax issue, the imposition of interest and penalties would logically be reconsidered in light of the final determination on these tax liabilities.4. Invocation of the Extended Period of Limitation:The appellant argued against the invocation of the extended period of limitation. The Tribunal did not explicitly address this issue in the final judgment. However, the setting aside of the primary tax demand under 'construction of complex' services and the remand for further examination of the GTA services implicitly suggests that the extended period of limitation may not be applicable, pending the outcome of the remanded issues.Conclusion:The Tribunal's judgment primarily set aside the demand for service tax under 'construction of complex' services due to the misclassification of the appellant's activities. It remanded the issue of service tax under GTA services for further examination, allowing the appellant to provide additional evidence. The final determination on interest, penalties, and the extended period of limitation would depend on the outcomes of these primary issues.

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