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2024 (1) TMI 138 - CESTAT AHMEDABADLevy of Service Tax - Construction services - Commercial or Industrial Construction and Construction of residential complex - Suppression of facts or not - invocation of extended period of limitation - HELD THAT:- There is no dispute that the appellant had provided the construction service in respect of construction of building belonging to Income Tax Department and Construction of staff quarters for Central Administrative Tribunal. Undisputedly, the buildings are government building and not commercial building, therefore, the service neither fall under Commercial or Industrial Construction Service nor under construction of residential complex. The appellant have provided the service in the capacity of sub- contractor. In catena of case laws, this Tribunal has taken a view that since the issue whether sub- contractor is liable to pay the service tax or otherwise was under litigation and it was finally decided by the larger bench in the case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI-LB], in view of that larger bench judgment there cannot be any malafide intention or suppression of fact with intent to evade the service tax on the part of the appellant. Therefore, the demand is not sustainable on the ground of limitation also. The impugned order is set aside. Appeal is allowed.
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