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2024 (2) TMI 307 - AT - Service TaxShort payment of service tax - Construction of Residential Complex Services for the period prior to June 2007 - Works Contract Service for the period 01.06.2010 to 30.09.2011 - demand under the head GTA Services for the period 01.06.2007 to 30.09.2011 - reverse charge mechanism - demand under Section 73A - HELD THAT:- There is no illegality or impropriety in the impugned order. Learned Commissioner, in view of the observations of this Tribunal in its earlier Final Order dated 23.09.2014, has rightly held that the demand of Rs. 50,86,324/- does not survive being for the period prior to June, 2007. Further, it is found that the Learned Commissioner also rightly held that the head of service – “construction of residential complex” cannot be changed to “works contract service”, as the same is hit by Section 65A of the Act. Once the change in the head of service is rejected in accordance with the law proposed for such classification when two equally applicable classification exist, the differential demand also does not survive amounting to Rs. 17,84,97,162/-. Demand of Rs. 3,98,08,809/- under Section 73A - HELD THAT:- The Learned Commissioner has rightly gone into details and after going through the reconciliation rightly held that there is no case made out for non-payment of tax collected but not paid under Section 73A. Thus, there is no error in dropping the said demand also. It is further found that the only demand confirmed in the Order-in-Original Rs. 21,029/- under GTA service, which was not an issue and has not been interfered with. The same stands confirmed and appropriated in accordance with the law. There are no merits in this appeal by Revenue, accordingly the same is dismissed.
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