TMI Blog2018 (12) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrical Sub Station Charges and such other charges in assessable value - bundling of services - Held that:- provisions under sub Section (3) of Section 66F has provided that whenever in ordinary course of business some service is naturally associated with a single service which gives essential character to the entire package of service then such naturally associated service is treated as bundled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is directed against Order-in-Original No. 08/COMMISSIONER/(AUDIT) NOIDA/2017-18 dated 02.02.2018 passed by Commissioner, Central Goods Service Tax Audit, Noida. 2. Brief facts of the case are that the appellants were engaged in Construction of Residential Complex and were paying service tax at abated value as abated under Notification No. 26/2012-ST dated 20.06.2012. Appellant were pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of service tax of ₹ 5,26,10,083/- was raised for the period from October, 2012 to March, 2015 by invoking proviso to sub Section (1) of Section 73 of Finance Act, 1994. The appellant contested the said show cause notice before the Original Authority on the ground of applicability of provisions of Section 66F of Finance Act, 1994 which provided for Bundled Services. The Original Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the said charges should become part of the consideration for residential complex service. He has also submitted that the final sale deeds is executed in favour of the customers for the entire amount and there is no separate contact for providing above stated activities and that they are the part of the single contract. 4. Heard the learned AR, who has supported the impugned Order-in-Original. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s essential character to the package of the service and, therefore, the charges as stated above are essentially required to be bundled with the single service namely construction of residential complex service. We, therefore, do not find any merit in the stand taken by Revenue. 6. We, therefore, set aside the impugned order and allow the appeal. (Pronounced in Court on 19.11.2018) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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