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2023 (6) TMI 1157 - AT - Service TaxLevy of Service Tax - construction of residential complex service - dispute in the present appeal relates to the period prior to July 01, 2010 and also post July 01, 2010 - HELD THAT:- If there was no liability of service tax prior July 01, 2010, all that is required to be seen is whether there was any delay in deposit of the amount so as to attract interest. For this period, penalty could not have been imposed as there was no liability to pay service tax. For the period from July 01, 2010, onwards, the situation is different because the appellant is liable to pay service tax. Service tax should have been collected at the time each installment was paid by the purchaser and not when the last installment was paid. The Principal Commissioner has not examined this issue from this perspective and therefore, the matter would have to be remanded to enable him to examine when the liability to pay service tax arose and when service tax was actually deposited by the appellant and whether interest was liable to be paid by the appellant. The matter is remitted to the Principal Commissioner to separately examine the factual position prior to July 01, 2010 and post July 01, 2010 after hearing the appellant - Appeal disposed off.
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