2013 (7) TMI 818

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....pta, CA. For the Respondent : Shri P N Das, Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are arising out of Order-in-Original No. 31/BR-31/ST/Th-I/2011 dated 29.6.2011 passed by the Commissioner of Central Excise, Thane-I. 2. The appellant M/s Hiranandani Constructions Pvt. Ltd., Mumbai are engaged in the construction of residential flats. During the sale....

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.... Accordingly, a Service Tax demand of Rs. 10,44,855/- was confirmed including the demand towards GTA services amounting to Rs. 9,492/-. 3. The learned Counsel makes the following submissions:- The appellant has collected the amount from flat owners as under Section 5 of the Maharashtra Ownership of Flats (Regulation) Act, 1963, as the appellant was obliged to discharge property tax, water an....