TMI Blog2018 (7) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... ax not justified - appeal dismissed - decided against Revenue. - Appeal No. ST/53356/2015-CU [DB] - ST/A/52285/2018-CU[DB] - Dated:- 20-6-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri G.R. Singh, AR for the appellant Shri Mohit Gohlyan, CA for the Respondent ORDER Per: V. Padmanabhan: 1. The present appeal has been filed by the Revenue against the Order-in Appeal No. 159/2015 dated 11/05/2015. The respondent was engaged in providing Construction of Complex Service including residential complex. The Department, while scrutinizing the records of the assessee, noticed that the respondent has charged various amounts by way of deposits from the buyers/ clients of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such deposit amounts has a nexus with the services provided by the respondent who has acted on behalf of the flat owners to facilitate the services required for maintenance of immovable property. As such he submitted that Service Tax demand is justified. 3. On behalf of the respondent, heard Shri Mohit Gohlyan, Ld. CA. He submitted that the amounts collected by the respondent were in the form of non-refundable deposit. Such deposits are subsequently transferred to the Resident Welfare Association, once such association is formed. He resisted the levy of Service Tax by relying on the following decisions :- i. Rajeha Universal Pvt. Ltd. V/s Commissioner of Service Tax, Mumbai-I 2017 (5) GSTL 289 (Tri.-Mumbai) ii. Kumar Beheray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluding motor vehicle; or (ii) maintenance or management of immovable property. 6.4 We also note that the appellants are not in the business of maintenance or repair service or management of immovable property. The appellants cannot be held as provider of maintenance or repair service as they are only paying on behalf of various buyers of flats to various authorities (Municipal Corporation, Revenue authorities etc.) and various service providers (such as security agency, cleaning service providers etc.) and they are not charging anything on their own. The payments are made cost on cost basis and the same is debited from the deposit account. They act only as trustee or as pure agent. When the cooperative society is formed e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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