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TMI Blog2018 (11) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... le services under the category of "Construction of Residential Complex" and is duly registered with the Service Tax Department for the said purpose. 2. The dispute in the present appeal relates to the valuation of the services. The appellant is collecting charges from their customers under the category of "Interest Free Maintenance Security" (IFMS) and "External Development Charges" (EDC). Revenue by entertaining a view that such charges collected by the appellant from that owners would form value of the services provided by them raised the demand against them by way of issuance of a show cause notice dated 11/07/2014 for the period July, 2010 to September, 2013, for the differential service tax amount of Rs. 61,10,452/-. The same stands c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undable and was towards security deposits and was not for the purpose of providing any services, so as to levy tax on the same. 4. In any case, we also note that the issue stands decided by precedent decisions of the Tribunal. Reference can be made to the Tribunal decision in the case of CCE & ST, Jaipur vs. Sand Dunes Construction Pvt. Ltd. 2018 (7) TMI-1383-CESTAT-New Delhi, whereby while taking note of the precedent decision of the Tribunal in the case of Kumar Beheray Rathi vs. CCE, Pune 2013 (12) TMI-269-CESTAT Mumbai. It was held that the security deposits collected by the Builder for providing maintenance to immovable property services would not be taxable under the category of 'Management Maintenance or Repairs Services'. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought under the new service. Charges for providing parking space have been specifically excluded from the scope of this service. Development charges, to the extent they are paid to State Government or local bodies, will be excluded from the taxable value levy. Further, any service provided by Resident Welfare Associations or Cooperative Group Housing Societies consisting of residents/owners as their members would not be taxable under this service." The appellant's contention is that the Ghaziabad Development Authority is also working under the state of U.P. and constituted under Uttar Pradesh Urban Planning and Development Act, 1973. As such, being a part of the State Government, the payment made to the Development Authority are required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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