Partial appeal success: canal projects approved, NTPC remanded. Dismissed: GTA services, interest, property renting challenge, late filing fee.

The appeal was partly allowed. The construction of canals and water pipeline works for government projects was allowed for 12 projects but remanded for the NTPC project. The demand related to Goods Transport Agency services was dismissed, along with the interest on GTA. The challenge regarding Renting of Immovable Property was dismissed, as the property was found to be used for commercial purposes. The appeal on the late fee for filing returns late was also dismissed.

---

---

Issues Involved:
1. Construction of canals, water pipeline works, etc., under EPC mode for state governments and NTPC.
2. Goods Transport Agency (GTA) service.
3. Renting of Immovable Property (RIPS).
4. Late fee for filing returns late.

Summary:

1. Construction of Canals, Water Pipeline Works, etc., under EPC mode for State Governments and NTPC:
The Appellant, an infrastructure company, provided Works Contract services, including construction of canals and water pipelines for the State of Andhra Pradesh and NTPC. The confirmed demand of Rs. 11,29,88,318/- was challenged, citing the Larger Bench decision in Lanco Infratech Ltd. vs. CC, CE & ST, Hyderabad [2015 (38) STR 709 Tri-LB], which exempts canal works and other government projects from Service Tax. The Tribunal set aside the demand for the 12 government projects but remanded the NTPC-related demand to the Adjudicating Authority for proper quantification and verification of exemption eligibility.

2. Goods Transport Agency (GTA) Service:
The demand of Rs. 11,23,161/- along with interest of Rs. 10,48,178/- was confirmed. The Appellant argued that services were received from Good Transport Operators (GTO) who are not GTAs and requested a remand for verification. The Tribunal dismissed the appeal, noting the Appellant's failure to provide documentary evidence at the Adjudication stage.

3. Renting of Immovable Property (RIPS):
The confirmed demand of Rs. 2,19,513/- was challenged on the grounds of retrospective amendment and use of property for residential purposes. The Tribunal dismissed the appeal, stating that the property was used for commercial purposes and the retrospective amendment did not impact the demand.

4. Late Fee for Filing Returns Late:
The Appellant did not contest the late fee of Rs. 12,600/-, and the appeal on this issue was dismissed.

Conclusion:
The appeal was partly allowed:
- Construction of Canal/Pipeline for Government Projects: Allowed for 12 government projects; remanded for NTPC project.
- GTA Services: Dismissed.
- Interest on GTA: Dismissed.
- Renting of Immovable Property: Dismissed.
- Late Fee: Dismissed.

---