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2017 (12) TMI 1379 - AT - Service TaxService tax liability - construction of residential complex service - commercial and industrial construction service - Closure for the amount already paid in terms of Section 73 (3) of the FA, 1994 - Held that: - the nature and use of building being for school education managed by school recognized by the Government, the building is excluded from the tax liability under commercial or industrial construction service - the building is primarily used for education and not for commerce or industry. Accordingly, tax liability set aside. Invocation of Section 73 (3) - Held that: - Section 73 (3) speaks about closure of case without further proceedings. In the present case, proceeding was continued, resulting in the impugned order. To that extent closure in adjudication proceeding is not contemplated in the said Section - also, there is no merit in the appeal by the Revenue for imposition of penalty under Section 76 and 78. Appeal dismissed - decided against Revenue.
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