2013 (11) TMI 1068

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.... The appeal and stay application are arising out of order-in-original No. 418/33/V/2012/Commr/KS/ST dated 29/09/2011 passed by the Commissioner of Service Tax, Mumbai. 2. The appellant M/s.Omega Associates, Mumbai are engaged in the construction of residential flats. During the sale of the flats before handing over the possession of such flats, the appellant collected the development and maint....

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....ng to Rs.9,886/-. 3. The Ld. Counsel makes the following submissions. 3.1 The appellant has collected the amount from flat owners under Section 5 of the Maharashtra Ownership of Flats (Regulation) Act, 1963, as the appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these activities in the capacity o....