TMI Blog2016 (6) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... n remitted. Regarding the remaining component of ₹ 88,24,333/- it is found that the related amount so collected and transferred to the cooperative societies when they are formed by the residents prima facie may not be liable to service tax in view of judgement of CESTAT in the case of Kumar Beheray Rathi Vs. CCE, Pune-III [2013 (12) TMI 269 - CESTAT MUMBAI]. However, the said judgement is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Rinky Arora, Advocate for the appellant Shri Amresh Jain, D.R. for the respondent ORDER Stay application along with appeal has been filed against order in original dated 16.4.2014 in terms of which service tax demand of ₹ 1,06,73,865/- was confirmed along with interest and penalties under management, mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon and cited the judgement of CESTAT in the case of Kumar Beheray Rathi Vs. CCE, Pune-III 2013-TIOL-1806-CESTAT-MUM. She also raised the issue of time bar. 3. Ld. DR, on the other hand, stated that as per point No. 13 of the agreement executed between the buyers and the appellant. the appellant had the freedom to utilise these funds towards maintenance of building until the formation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of buildings up to the time the residents cooperative societies came into existence while in the case of Kumar Behary Rathi, CESTAT had clearly given a finding that the builder was not in the business of maintenance of immovable property. Having regard to these facts and keeping in view that the appellant has also raised the issue of time bar which requires detailed analysis which can be taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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