2020 (2) TMI 37

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..... bility of a bundled service shall be determined if various elements of such services are naturally bundled in the ordinary course of the business. From the submissions made recorded herein above it is clear that around ₹ 16 lakhs charges for electric meter main load supply were collected along with the consideration for sale of residential unit and they were collected from very person to who .....

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..... ppellant Shri Bibhuti Kumar Jain, Authorized Representative for Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Kapil Vaish learned Chartered Accountant on behalf of the appellant and Shri Bibhuti Kumar Jain, learned Assistant Commissioner on behalf of the Revenue, I note that the appellants were providing nonnegative list service .....

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..... tax under the provisions of Section 73 of Finance Act, 1994 through show cause notice dated 18 November, 2016. The amount was confirmed and confirmation sustained through impugned Order-in-Appeal. Therefore, the appellant is before this Tribunal. 2. Learned Consultant for the appellant has submitted that said charges were collected along with the sales value of residential unit and the said ser .....

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..... ection 78 of the Finance Act, 1994. 4. After considering the submissions from both the sides and on perusal of record, I note that Sub-Section 3 of Section 66F of Finance Act, 1994 provides that taxability of a bundled service shall be determined if various elements of such services are naturally bundled in the ordinary course of the business. From the submissions made recorded herein above it .....

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..... with interest which is appropriate amount after taking into consideration the abatement admissible. I, therefore, set aside the confirmation of balance demand of ₹ 1,80,406/- along with interest and penalty. In so far as penalty equal to the amount of around ₹ 49 thousand already deposited is covered, I note that since all the transactions were reflected in the books of account, there .....

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