9911796707
TMI Blog2018 (3) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... etus, Addl. Commissioner (AR) - for the Respondent ORDER Per: Bench Brief facts are that the appellants developed a multi-storied and multi-tenanted commercial space which was rented out to various companies engaged in services of information technologies. The appellants were not discharging service tax on maintenance charges collected from the clients for which show cause notice dated 29.7.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. consultant argued that the present show cause notice is for a subsequent period and that the department has invoked the extended period of limitation alleging suppression of facts. That the appellant was under bonafide belief that they are not liable to pay the service tax since the maintenance charges were collected along with rent and during the relevant period, the levy of service tax on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of facts. 4. Heard both sides. 5. The issue whether appellant is liable to pay service tax under the category of 'maintenance of repair service' has been decided by the Tribunal in the appellant's own case cited supra. The Tribunal in the said case had remanded the matter for the limited purpose of recalculation of net tax liability after giving the benefit of CENVAT credit to the appellants. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d requires to be set aside, which we hereby do. 6. In the result, following the decision of the Tribunal in the appellant's own case vide Final Order No.40868/2017 dated 25.5.2017, the demand is upheld and the adjudicating authority is directed to recalculate the demand giving the benefit of CENVAT credit if any. Penalties imposed are set aside. 7. The impugned order is modified and the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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