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2016 (3) TMI 903 - CESTAT MUMBAI

2016 (3) TMI 903 - CESTAT MUMBAI - TMI - Quantification of Service tax amount - Service tax on GTA services - Appellant contended that amount of service tax ₹ 38,694/- has already been paid by transporter, consignor and supplier of building material certified by the CA, so, cannot be demanded once again - Held that:- in the impugned order the Adjudicating authority has brushed aside the submission of the appellant only on the ground that no documentary evidence was produced. Once the appel .....

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- Management, Maintenance or Repair services of building collected from Flat owner - Held that:- the collection of such maintenance charges is under the statutory provision of MOFA, 1963. According to which it is mandatory on the part of the builder that before handing over the building to the society the builder that before handing over the building to the society the builder has to maintain the building for which the builder engaged various service providers and payment made to such service p .....

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mptly paid the service tax alongwith interest which is much before the issuance of show cause notice. Therefore, penalty is not imposable in terms of section 73(3) of Finance Act, 1994, according to which if the amount of service tax alongwith interest is paid then no show cause notice should have been issued. Also the appellant have made out a case of reasonable cause, accordingly they are also not liable for penalty under Section 80. Therefore, the penalty related to service tax on GTA is waiv .....

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tax demand of ₹ 2,51,437/- under the category of Transport of Goods by Roads Service, service tax amount of ₹ 22,97,776/- under the category of Transport of Goods by Roads Service, service tax amount of ₹ 22,97,776/- under the category of Management, maintenance or Repair Service, demanded interest, imposed penalty of ₹ 25,49,213/- and appropriate the amount of 2,61,982/- against service tax and ₹ 50,125/- against interest which was already paid by the appellant bef .....

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above services. Meanwhile, before issuance of show cause notice, appellant deposited the entire service tax demanded on GTA service alongwith interest. 3. Shri SS Gupta, Ld. C.A. alongwith Shri. Archit Agrawal, Ld. C.A. appearing on behalf of the appellant submit that as regard the service tax demand on GTA service the total demand raised in show cause notice is not correct as demand of ₹ 2674/- towards service tax which the transporter themselves have paid, an amount of ₹ 24,106/- w .....

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As regard service tax on Management, Maintenance or Repair service, he submits that this maintenance was carried out under the statutory obligations as provided under Maharashtra Ownership Flat (Regulations of the promotion of construction, sell management and transfer) Act, 1963 (MOFA). As per statutory provisions under the said Act, builder is under obligation to maintain the building and the appellant only take re-imbursement of various services which was provided by various service provider .....

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nder section 78, he submits that the service tax on GTA escaped under the belief that since they are not liable to pay any service tax on management and maintenance or repair service they also not liable to pay on GTA service. The data of service charges of GTA was retrieved from the appellant's books of account only which shows that there is no intention of evasion of service tax. Moreover, the appellant has discharged the service tax along with interest on GTA service before issuance of sh .....

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rvice. The only issue remains is quantification of the service tax amount. We find that the appellant made detailed submission in their reply in regard to amount of service tax ₹ 38,694/- has already been paid by transporter, consignor and supplier of building material. Therefore the said amount cannot be demanded once again from the appellant. We also perused the C.A. Certificate which certified the same. However in the impugned order the Adjudicating authority has brushed aside the submi .....

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ovided by the appellant and arrive at correct liability of service tax in respect of GTA service. On this issue the matter is remanded to the original adjudicating authority. 6.1 As regard the service tax on management, Maintenance or Repair services of building collected from Flat owner, we find that the collection of such maintenance charges is under the statutory provision of MOFA, 1963. According to which it is mandatory on the part of the builder that before handing over the building to the .....

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