TMI Blog2013 (12) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,439/12 - MISC ORDER No.42203-42204/2013 - Dated:- 2-9-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri V. Alagappan, Consultant For the Respondent : Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John 1. The applicant is a State Public Sector Undertaking owned by the Govt of Tamil Nadu. They construct both commercial and residential complexes. They either give the constructed buildings on rent or sell it. A dispute arose between the Revenue department and the applicant that the applicant had not paid appropriate service tax for the period 2004-05 to 2009-10 on the following services namely, a. Renting of immovable property b. Management, Maintenance and Repair c. Business Auxiliar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the case of Home Solution Retail India Ltd. Vs UOI -2009 (14) STR 433 (Del.) and therefore a demand issued invoking extended period of time and relying on the retrospective amendment made by Finance Act, 2010 is not maintainable. 3.4 In the case of Management, Maintenance and Repair, he submits that the amounts charged are in respect of water supply charges charged from the occupants. The applicants are not providing any service but only collecting charges for water supplied and they have to remit this to the Chennai Sewerage and Water Supply Board. Therefore, he argues that the demand of service tax on this item is not maintainable. 3.5 In the case of Business Auxiliary Service, he submits that service tax has been demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f renting of immovable property, the Hon. Apex Court in the case of P.K.Hospitlity Services P. Ltd. Vs UOI 2012 (26) STR J142 (SC) has overruled the decision of Delhi High Court and also ordered that arrears involved in cases involving renting of immovable property are to be paid by assessees. He points out that in the appeal memorandum, the claim is that 50% of properties are given for commercial uses and now oral submission is made that only 40% is given for commercial uses which is not acceptable. In the case of Management, Maintenance and Repair, he submits that the applicant had not placed any records to show that the amounts charged related to only water supply or the amounts paid to Sewage Board in respect of water supply. Further in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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