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2014 (10) TMI 772 - AT - Service TaxConstruction of complex service - renting of immovable property service - transport of goods by road service - Held that:- demand of ₹ 8,81,135/- has been confirmed on an amount of ₹ 23705930/- the details of which are available in the table given in para 10.5 of the same order - It is evident from the details given against these serial numbers 2e, 3c, 4c & 5b that this amount represents the payment received for construction of office building (load dispatch data center). Thus, it is clear that this amount does not pertain to construction of any residential complex or completion & finishing of residential complex or repair, alteration, renovation or restoration in relation to residential complex. Thus it hardly requires any further discussion to hold that the said component of impugned demand confirmed under the Construction of Complex Service is totally untenable. Renting of immovable property service - it is seen that at the time of adjudication, the had not claimed the exemption on the basis of what is stated at the time of appeal before the Tribunal. Regarding the contention in their appeal that vide their letter dated 12.10.2012 they had brought this to the notice of the adjudicating authority, we have perused that letter and it nowhere clearly brings out that the rental income was from for renting out the property for hostel/residential purpose and was not for business or commerce. Therefore it is only fair that this portion of the demand is remanded for denovo adjudication so that the appellants can submit their claim along with the evidence before the adjudicating authority. Regarding the impugned demand of ₹ 11,75,604/- under GTA service, the appellants have claimed that the same is not sustainable because the freight was less than ₹ 750/- for each trip. The appellants have submitted certain invoices in support of their claim. However the adjudicating authority in the impugned Order-in-Original has observed that the only defense which the appellants had taken at the time of adjudication was that this point was not raised in the audit report. The adjudicating authority rightly observed that merely because the point was not raised in the audit report, that cannot be a ground that a Show Cause Notice in that regard cannot be issued. - Decided in favour of assessee.
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