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2018 (2) TMI 835 - AT - Service TaxDemand - Collection in the name of service tax - Construction activity - works contract service - revenue contented that the terms of the contract clearly stipulate that Service Tax is included in the consideration - invocation of Section 73A (2) of FA - Held that: - the appellant did establish that they have not collected any amount in any manner representing Service Tax. The existence of clause in the contract to the effect that it will include Service Tax by itself will not give any inference that such Service Tax has been collected from the client. The checklist for RA bills makes it clear that the recipient is also not recognizing any payment in any manner which can be attributed Service Tax - the demand in terms of Section 73A (2) will not survive. Practice venue for the Common Wealth Games - commercial building or not? - Held that: - the practice venue for the Common Wealth Games cannot be considered as a commercial building. The said stadium or facility is mainly used for sports activities. This is not disputed - collection of fee and charges for use of the stadium does not make the stadium as a commercial building - the sports facility constructed by the appellant cannot be considered as a commercial construction liable to Service Tax. Demand of interest - construction of independent duplex houses - Held that: - having already collected and paid the tax, the appellants are not disputing on merit - Since the Tax liability may not stand there can be no question of interest payment on such non-existing tax liability. Appeal allowed - decided in favor of appellant.
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