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2015 (8) TMI 1244 - AT - Service TaxCollection of amount in the name of service tax - Amount received from several purchasers of flats - Held that:- the original authority also observed that in many cases the works used was ‘service charges' and not service tax; moreover original authority also had examined all the documents and came to the conclusion that the appellants had not charged service tax and collected the same; moreover he also took note of the fact that appellants had obtained indemnity letters from the purchasers of the flats undertaking to reimburse the service tax to them in case it comes possible; during the relevant period, there was no clarity regarding law of service tax and it is the submissions of the learned counsel that appellants had taken such indemnity letters. On the basis of the above facts, the original authority dropped the demand The only ground taken is that the association of the flat owners had forwarded several copies of price list wherein the service tax element had been shown. Unlike original authority there is no detailed discussion at all in the order of the Commissioner (Appeals) except for the observation that in the price list service tax has been shown. - The original adjudicating authority had reached the correct conclusion in the facts and circumstances of the case. - Demand set aside - Decided in favour of assessee.
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