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2018 (8) TMI 1009 - AT - Service TaxConstruction of Residential Complexes - joint development of land and building of residential /commercial complexes - It was also alleged that the services rendered by appellants also included maintenance of immovable property service and appellants are also liable to service tax on reverse charge mechanism for the services they have utilized from overseas architects - Whether the construction of residential complex (including the construction of villa is liable for service tax before 1.7.2007? - Whether the maintenance deposit collected is taxable under the maintenance or repair service? - Whether the architect service is liable for service tax under reverse charge mechanism for the period 16.8.2002 to 31.1.2007? Held that:- The appellants were not required to pay any service tax for the construction services before 1.7.2010 and they were also not liable to pay any service tax on the deposits received for management, maintenance or repair services and they are not liable to pay any service tax on reverse charge mechanism basis for the services they have utilized from the overseas architects for the period prior to 18.4.2006 - the appellants are required to pay service tax of ₹ 3,52,102/- on this count for the period 18.4.2006 to 31.1.2007. Refund claim - unjust enrichment - Held that:- The matter needs to go back to the original adjudicating authority to examine the documents that may be submitted by the appellants and to sanction the refund while appropriating the amount of ₹ 3,52,102/- which is held to be payable by the appellants. Appeal allowed by way of remand.
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