2013 (11) TMI 1071

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.... Respondent : Mrs D M Durando, Dy. Comm. (AR) PER : P R Chandrasekharan The appeal and stay application are arising out of order-in-original No. 04/03/V/2012/Commr/KS/ST dated 05/01/2012 passed by the Commissioner of Service Tax, Mumbai. 2. The appellant M/s. Green Valley Developers, Mumbai are engaged in the construction of residential flats. During the sale of the flats before handing o....

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....nd of Rs.25,49,213/- was confirmed including the demand towards GTA service amounting to Rs.2,51,437/-. 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 ....