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2017 (5) TMI 1029 - AT - Service TaxValuation - Management, maintenance and repair service - the appellants did maintain the residential complex in which there were various occupants - non-payment of service tax during the period 16.06.2005 to 30.09.2009 - The Revenue entertained a view that the appellants have rendered service of management maintenance and repair of the said dwelling units/ complex and are liable to pay service tax - Held that: - the appellant did provide taxable service to various occupants of the complex under tax entry of “management, maintenance and repair service” which specifically talks about management and maintenance of immovable properties. Regarding the valuation of such taxable service, A portion of the building is still under the control/maintenance of the appellants themselves. We find that while tax liability of the appellant has to be upheld, the method of arriving at the tax value has to be in terms of Rule 3 (b). For applying the provision of Rule 3 (b), the stipulation is that the value shall not be less than the cost of provision of such taxable service. The equal money value has to be arrived at based on the documents and supporting evidence to be submitted by the appellant. For applying the provision of Rule 3 (b), the stipulation is that the value shall not be less than the cost of provision of such taxable service. The equal money value has to be arrived at based on the documents and supporting evidence to be submitted by the appellant. In case, no separate supporting evidences are available, a value, not below minimum benchmark value of cost of provision of such taxable service should be arrived at - we remand the matter to the Original Authority, who will examine the evidences to be submitted by the appellant to arrive at a proper value - appeal allowed by way of remand.
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