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2016 (6) TMI 475 - CESTAT NEW DELHI

2016 (6) TMI 475 - CESTAT NEW DELHI - TMI - 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 amount of Rs. 18,49,532/- has already been remitted. Regarding the remaining component of ₹ 88,24,333/- it is found that the related amount so collected and transferred to the cooperative societies w .....

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ary Rathi, CESTAT had clearly given a finding 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. Accordingly, we order pre-deposit of ₹ 30 lakhs within six weeks. Compliance is to be reported on 15.7.2016. - Stay granted - ST/Stay/53759/2014 in ST/53348/2014-CU. (DB) - Stay Order No. 50559/2016 - Dated: .....

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es recovered from customers under construction 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 ₹ 4.03,022/- relating to late payment charges has also been deposited. Regarding the remaining impugned demand of ₹ 88,24,333/-, the ld. Advocate pleaded that this amount was collected by the app .....

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