TMI Blog2019 (11) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance charges. As per the agreement with the flat owners, the said amount is liable to be refunded to them within the period of Six months from the date of termination of the said agreement. The Adjudicating Authority observed that the genuineness of the said term is very much doubted inasmuch as the appellant had not produced any evidence to show that the said IFMS was ever refunded to anyone. The amount is refundable in case of termination of the ownership agreement and if no such termination has taken place till date, the amount would not be refunded. As long as the provisions for refund of the said amount in the agreement itself is there, it has to be considered that the said amount is refundable and was towards security deposits a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 09 October, 2015 and 29 March, 2016 for the period 2013-14 and 2014-15, for the differential service tax amount of ₹ 23,82,854/- and ₹ 3,93,533/-. The same stands confirmed by the Lower Authorities al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fact, we note that Commissioner (Appeals) for the subsequent period in the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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