TMI Blog2019 (3) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ice or not - contribution collected by the appellant from all the shop owners for planed events during the festivals and fairs to decorate mall and organize events for attracting customers to the mall - Held that:- Revenue could not establish that appellant were promoting or marketing sale of goods produced or belonging to clients or providing to any customer care service etc. - the said transaction cannot be covered by Business Auxiliary Service. Business Auxiliary Service - transfer charges of property - Held that:- There is no promotion or marketing of sale of goods or services belonging to others or clients. Therefore, the transaction does not satisfy definition of Business Auxiliary Service - demand set aside. Appeal allowed - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Beheray Rathi Vs Commissioner of Central Excise, Pune-III reported at 2013-TIOL-1806-CESTAT-MUM has held that on such charges builder or developer is not liable to pay service tax under the category of Maintenance or Repair Service. He has further submitted that the said Final Order of the Tribunal has been affirmed by Hon ble Bombay High Court as reported at 2018-TIOL-288-HC-MUM-ST. 2. Learned A.R. has submitted that since the amount so collected was utilized for maintenance and Repair of machinery and other equipments, it falls under the category of Maintenance or Repair Service. 3. We do not find any strength in the arguments putforth by revenue, we also note that this Tribunal in the case of Kumar Beheray Rathi (supra) has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y sold by appellant is resold by the person to whom it was earlier sold. As per the agreement entered into between the purchaser and the appellant it is agreed upon between the parties that whenever the purchaser sales the property to somebody else, he has to pay transfer charges @ ₹ 500/- per sq. ft. to the appellant. Revenue considered this activity as Business Auxiliary Service. 7. We note that in the said transaction, there is no promotion or marketing of sale of goods or services belonging to others or clients. Therefore, the transaction does not satisfy definition of Business Auxiliary Service. We, therefore, do not find any reason to sustain confirmation of demand of ₹ 2.23 lakhs approximately along with interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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