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2016 (11) TMI 280 - AT - Service TaxTaxability - classification of service under the head “Works Contract Services” or “Construction of Residential Complex Services”? - Held that: - the issue raised needs to be reconsidered by the adjudicating authority after the judgment of the tribunal in the case of Krishna homes Vs. CCE [2014 (3) TMI 694 - CESTAT AHMEDABAD] and also after the amendment to the statuary provision from 1.7.2010. The adjudicating authority has not addressed to the points raised by the appellant in their written submissions and the findings are also sketchy as to the issue that from 1.7.2010 “Works Contract Services” gets attracted for the services as rendered by the appellant. In our view this, these two issue needs reconsideration by the adjudicating authority. Accordingly, without expressing any opinion of the merits of the case leaving all the issues open, we set aside the impugned order to that extent and remit the matter back to the adjudicating authority to reconsider the issue afresh after following the principle of natural justice. Service tax liability - amount collected as “Management, Maintenance or Repair Services” - Held that: - the issue is no more res-intigra as this bench in the case of Kumar Behary Rathi [2013 (12) TMI 269 - CESTAT MUMBAI] has held that service tax is not leviable on such amounts which are collected as maintain charges for up keep of the apartment’s premises. Since the issue is covered directly by the order of the tribunal, we find that service tax liability on this issue is settled in the favour of the assessee. Accordingly, that portion of the order which confirmed the demand of services tax liability, interest thereof and penalties imposed are set aside. Appeal disposed off - decided partly in favor of assessee.
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