TMI Blog2019 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... of services as well as supply of goods - demand set aside. Management, Maintenance and Repair services - amounts collected by the appellant from customers - Held that:- The appellants have collected the amounts from their customers for providing maintenance and repair services - the levy of service tax under this category does not call for any interference. Appeal allowed in part. - Appeal No.ST/123-125/2012 - FINAL ORDER No. 43148-43150/2018 - Dated:- 19-12-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Sh. Vijay Anand, Consultant For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER The issue involved in all these appeals being the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balance Payable Amount ST Amount ST Total 512352659 20224192 14799468 5424724 244330 8305 58162828 1976955 7409983 12075885 410459 - 410459 1439500 48929 6680498 227070 686458 2616012 269449 - 269449 - - - - 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Others vs Commissioner of GST and Central Excise, Chennai vide Final Order Nos.42436 to 42438/2018 dt.18/9/2018. It is also argued by him that no service tax is payable on the amounts collected by the appellant for maintenance and repair services of the flats/projects. 4. The Ld.AR, Sh. K. Veerabhadra Reddy supported the findings in the impugned order. He submitted that the appellants have collected amounts from their customers / buyers of flats for the purpose of management, maintenance and repair services, and demand in this regard is legal and proper. 5. Heard both sides. 6. The first issue is with regard to the demand under Construction of Residential Complex Services. The period involved is from 2007 to March 2010. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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