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2017 (8) TMI 519 - AT - Service TaxConstruction of residential complex - demand for the period 16.6.2005 to 31.7.2007 - Held that: - major part of the period for which demand is raised is prior to 1.6.2007 - the works contract service are not subject to levy to service tax prior to 1.6.2007 - the demand for the period prior to 1.6.2007 in respect of demand made for construction of residential complex service is not sustainable. With regard to the period after 1.6.2007 to 31.7.2007, the services were not covered by section 65(105)(zzzh) during the period prior to 1.7.2010. The appellant has produced sample copy of the agreement which shows that the possession of the constructed residential unit was handed over after completion of construction and completion of the payment. Therefore, the demand for the period 1.6.2007 to 31.7.2007 is also unsustainable. Maintenance and repair services on the corpus fund collected by the appellants - case of appellant is that this is only a deposit and not received as charges for any services rendered - Held that: - the corpus fund, even according to the department is not collected for rendering any service of maintenance. It is in the form of a deposit. We, therefore, are of the opinion that the demand of service tax on such deposit under the category of Management, Maintenance and Repair Service is unsustainable. However, this fact needs verification as to how the corpus fund has been put into use - matter requires verification. Appeal allowed in part and part matter on remand.
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