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2016 (6) TMI 475 - AT - Service TaxDemand of Service tax alongwith interest and penalties - Management, maintenance or repair service, construction of complex service and in respect of late payment charges recovered from customers under construction of complex service - Held that:- an amount of Rs. 18,49,532/- has already been remitted. Regarding the remaining component of ₹ 88,24,333/- it is found that the related amount so collected and transferred to the cooperative societies when they are formed by the residents prima facie may not be liable to service tax in view of judgement of CESTAT in the case of Kumar Beheray Rathi Vs. CCE, Pune-III [2013 (12) TMI 269 - CESTAT MUMBAI]. However, the said judgement is distinguishable to the extent that in the present case as pointed by Revenue that the appellant had the freedom to utilise this amount for maintenance of buildings up to the time the residents cooperative societies came into existence while in the case of Kumar Behary Rathi, CESTAT had clearly given a finding that the builder was not in the business of maintenance of immovable property. Therefore, a pre-deposit of ₹ 30 lakhs would meet the requirement of Section 35F of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Accordingly, we order pre-deposit of ₹ 30 lakhs within six weeks. Compliance is to be reported on 15.7.2016. - Stay granted
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