TMI Blog2015 (8) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT MUMBAI) - Decided in favour of assessee. - Appeal No. ST/185/09-Mum, ST/307/10-Mum & ST/308/10-Mum - - - Dated:- 7-7-2015 - Anil Choudhary, Member (J) And Raju, Member (T),JJ. For the Appellant : Shri Sagar Shah, CA For the Respondent : Shri A B Kulgod, Asst Comm. (AR) ORDER Per: Anil Choudhary: 1. The appellants herein are builders/promoters for housing society, constructing residential flats are in appeal against the levy of service tax on one time maintenance/contribution collected from the purchasers of the flats/units./ They had collected maintenance charges for the interim period till the society is formed, as per the Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of immovable property. Subsequently, services which are rightly classifiable under the category of management, maintenance or repair services and chargeable to service tax, with effect from 16/06/2005 under Section 65 (105) (zzg) of the Act. The accounting treatment of the amount charged and collected as shown in the balance sheet has no bearing with taxability and the value of taxable service rendered by the noticee. The amount charged by the appellants in advance for the provisions of taxable service and lying in balance as on 16/06/2005 with them appeared to be the gross amount collected for providing the taxable service of management, maintenance and repairs, for the purpose of valuation of taxable service in terms of Section 67 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment had extended the date of filing of return from 30/09/2009 to 30/10/2009. The learned Commissioner did not consider it reasonable cause. Aggrieved by the order, the appellants are before this Tribunal. 3. The learned Counsel for the appellants state that the issue is no more res integra, the same may be decided in favour of the appellant. In support of their contention, he relied upon the judgment in the case of Kumar Beheray Rathi Others vs. CCE, Pune-III reported in ST/137, 138, 139 140/08-Mum wherein this Tribunal under similar facts and circumstances have held that builders who are developers of the flats had collected similar amounts towards deposit and had incurred common expenditure on behalf of the society till the time t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in not condoning the delay in spite of there being sufficient grounds. 3.1 That during the hearing the learned Counsel also showed the letter of the housing co-operative society, wherein they have acknowledged the receipt of the funds from the builder/appellant. 4. The learned DR relies upon the impugned order. 5. We allow the appeals holding that the appellants are not liable to pay service tax under the category of maintenance and repair services and one time maintenance charges collected from buyers of the flat, relying on the earlier ruling of this Tribunal in the case of Kumar Beheray Rathi (supra). Thus the appeals are allowed with consequential benefits, if any. (Dictated in Court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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