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2017 (9) TMI 160 - AT - Service TaxConstruction of complex service - non-payment of service tax - Held that: - the residential complexes built for married military troops is not liable to service tax as they do not require any approval from any authority. Further, we also note that the tax liability cannot be also sustained on the second ground that these complexes are built for personal use by the Ministry of Defence by allotment to married military personnel - there is no service tax liability for construction activities carried out by the appellant in connection with their contract with Ministry of Defence. CENVAT credit - duty paying documents - Held that: - the appellants have categorically explained each one of the objections raised against allowing credit - These documents can be re-verified by the Original Authority alongwith the explanations offered by the appellant - matter on remand. Preferential location charges - demand with interest paid before issuance of SCN - Section 73 (3) - Held that: - as the service tax amount with applicable interest has already been discharged even before the issue of show cause notice, the matter is fit for closure under Section 73 (3). Business exhibition service, availed outside India - export of services - Penalty - Held that: - expenditure towards business exhibition held outside India will not create liability as import of service - service tax liability of ₹ 54,384/- confirmed towards this service is not sustainable - Considering that these tax amount paid on reverse charge basis is eligible for credit to them, no penalty can be imposed in such revenue neutral situation - penalty set aside. Appeal allowed - part matter on remand.
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