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2023 (9) TMI 1142 - AT - Service TaxNon-payment of service tax - Business Auxiliary Service - Construction Service - Erection and Painting Service and Goods - Transport Agency Service - non-imposition of penalty under Section 76 of Finance Act - HELD THAT:- The assessee is not disputing the liability towards Business Auxiliary Service, Construction Service & GTA Service from 01.06.2007 onwards and the total demand of service tax for those services works out Rs.22,70,491/-. The said demand is confirmed against the assessee along with interest. If any amount is payable by the assesse, the same shall be adjusted as the assessee has already paid an amount of Rs.42,50,000/- during investigation and Rs.14,13,327/ after issuance of show-cause notice. The said amount is to be adjusted against the confirmed demand along with interest. Prior to the period 01.06.2007 as there is a composite contract wherein supply of materials is also involved, therefore, merits classification is works contract service, which was not in service tax net prior to 01.06.2007. Therefore, no service tax is payable by the assessee for the period prior to 01.06.2007 under the category of construction services, therefore, the said demand is set aside. The demand on account of business auxiliary service, GTA service and construction service w.e.f. 01.06.2007 onwards are confirmed along with interest and the amount already paid by the assessee are to be appropriated if any excess amount is paid, the same is to be refunded to the assessee within a period of 30 days from the date of receipt of this order - no penalty is imposable on the assessee. Appeal of Revenue dismissed.
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