Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 1249 - CESTAT MUMBAI

2015 (8) TMI 1249 - CESTAT MUMBAI - TMI - Demand of service tax - maintenance and repair services - They were collecting corpus for maintenance, etc., and the said balance of funds along with account of utilisation, are transferred to the newly formed society, in terms of Sections 5 & 6 of the said Maharashtra Ownership Flat Act, 1963 - Held that:- Appellants are not liable to pay service tax under the category of "maintenance and repair services" and "one time maintenance charges" collected fro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ucting 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 Management and Transfer) Act, 1963, and thereafter once the building is occupied by the flat owners, they would form a Housing Society as per Co-oper .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts from their customers under the heading "common area maintenance deposit", which was required to be utilised for maintenance of common area of the society, such as stairs, terrace, parking, water charges, municipal taxes, etc. This is towards maintaining common are and common facilities on behalf of the flat owners. The common area belongs to the Society as a whole, each individual flat owners have proportional undivided interest. Till the society is formed of the flat owners, the ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is collected from the flat owners under the provisions of Maharashtra Ownership Flats (Regulation of the Promotion of Construction, sale, Management and transfer) Act, 1963. The appellant is acting merely as trustees, maintaining common expenditure and outgoing till date the co-operative society of owners is formed, and when fund is required to be transferred to said society. It was also stated that the services have been provided by different agencies and they have been making the payment for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

forty days, it was noted that due to outbreak of swine flue during the period, and also noted the fact that income tax department 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of immovable property. They are collecting one time maintenance charges from their buyers to whom they have sold the flats. They are only paying on behalf of various buyers (as trustees) of flats to various authorities like, Municipal Corporation, Revenue authorities etc. and also various services providers, etc. and they are not charging anything on their own. The payments are made on cost basis and the same is debited from the deposit accounts held. The builders/developer act only as a truste .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version