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M/s Mahima Real Estate Pvt. Ltd. Versus CCE & ST, Jaipur-I

2016 (6) TMI 475 - CESTAT NEW DELHI

Demand of Service tax alongwith interest and penalties - Management, maintenance or repair service, construction of complex service and in respect of late payment charges recovered from customers under construction of complex service - Held that:- an .....

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acie 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 distinguishable to the extent that in the present case as po .....

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g that the builder was not in the business of maintenance of immovable property. Therefore, a pre-deposit of ₹ 30 lakhs would meet the requirement of Section 35F of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Accordi .....

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cial) 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 ser .....

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on of complex service. 2. The ld. Advocate for appellant submits that the service tax demand of ₹ 14,46,510/- relating to demand confirmed in terms of Rule 3 of Point of Taxation Rules 2011 has been deposited. Similarly, service tax demand of & .....

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count and corpus fund which was to be transferred to the cooperative society to be formed by the residents/allottees and therefore no service tax is leviable thereon and cited the judgement of CESTAT in the case of Kumar Beheray Rathi Vs. CCE, Pune-I .....

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wards maintenance of building until the formation of the cooperative society by the residents and therefore the amount collected in this regard is clearly liable to service tax under MMR. 4. We have considered the contentions of both sides. We find t .....

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eties 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 (supra). However, the said judgement is distinguishable to the extent that in the present case .....

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