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M/s Omega Associates Versus Commissioner of Service Tax, Mumbai

2016 (2) TMI 690 - CESTAT MUMBAI

Demand of service tax on Management, Maintenance or Repair service collected from Flat owners. - It was contended that builder is under obligation to maintain the building and the appellant only taken re-imbursement of various services which was provided by various service provider. Therefore the appellant has neither provided the service nor retained the amount of maintenance with them - Held that:- In this fact the appellant is not liable for service tax - service tax demand on Management, Mai .....

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missioner of Service Tax, Mumbai- V, wherein Ld. Commissioner has confirmed the service tax demand of ₹ 9,886/- under the category of Transport of Goods by Roads Service, service tax amount of ₹ 58,66,991/- under the category of Management, Maintenance or Repair Service, demanded interest, imposed penalty of ₹ 58,76,877/- and appropriate the amount of 28,305/- and ₹ 6,974/- (interest) which was already paid by the appellant before issuance of show cause notice. 2. The fac .....

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notice, appellant deposited ₹ 28,305/- and ₹ 6,974/- against entire service tax demanded on GTA service and interest. 3. Shri S.S. Gupta, ld. C.A. alongwith Shri. Archit, Agrawal, Ld. C.A. appearing on behalf of the appellant is not contesting. The appellant has already paid an amount of ₹ 28,305/- alongwith interest which is much higher than the demand confirmed in the order. As regard service tax on Management, Maintenance or Repair service, he submits that this maintenance w .....

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them. Therefore the appellant has neither provided the service nor retained the amount of maintenance with them. Therefore no service is involved and appellant is not liable for any service tax on so called Management, Maintenance or Repair service of the building. He submits that this issue has been settled in the case of Kumar Beharay Rathi vs. C. Ex, Pune -3 [2014(34) STR 139(Tri)]. In view of this judgment, the demand confirmed by the impugned order is not sustainable. As regard the penalty .....

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the Finance Act, 1994. 4. On the other hand, Shri. Sanjeev Nair, Ld. Examiner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides and perused the records. 6. We find that as regard demand of service tax on GTA service there is no dispute about the taxability of service. Hence the demand of Service Tax on GTA service confirmed in the impugned order is upheld. As regard the service tax on Manag .....

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