2015 (11) TMI 1046

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.... and perused the record. 4. The issue involved in these appeals is regarding the service tax liability on the appellants under the category of Goods Transport Agency and Management, Maintenance or Repair services. 5. It is undisputed that the appellants are builders and on construction of the residential premises handover the same to the individual flat owners. During the interregnum period till the flats are handed over to the individual flat owners and the cooperative society is formed, by the flat owners, the appellant collected an amount from the flat owners which is titled as towards Management, Maintenance or Repair of the premises. It is the case of the revenue that the amount so collected by the appellant would be taxable under th....

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....d to the society hence that needs to be taxed. He would submit that in respect of Goods Transport Agency service both the appellants have not paid the correct amount confirmed as per the show-cause notice. 8. On consideration of the submission made by both sides, we find that since both the appellants are not contesting the service tax liability under the Goods Transport Agency service seriously, we uphold the service tax liability and interest thereof. 9. Ld. CA submits that they have paid the entire demand before the issuance of show-cause notice subject to some calculation discrepancy which has been considered by them while paying the demand before the issuance of show-cause notice. This fact needs to be verified by the lower authoriti....

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....rds maintenance and repairs of common areas and facilities; (b) Wages of watchmen, sweepers etc. (c) Insurance (d) Revenue assessment (e) All other taxes, levies, charges and cess. (f) Electricity and water charges and deposits in respect of common electrical and water pumps and other installations. (g) Expenses of and incidental to the management and maintenance of the said Housing societies. 6.1 From the various activities we find that the appellants are required to make payment relating to Revenue assessment, insurance, all other taxes, levies, electricity and water charges and deposits in respect of common electrical and water pumps and other installations. In addition they are paying for the maintenance and repair of comm....

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....municipal or other local taxes, taxes on income, water charges, electricity charges, revenue assessment, interest on any mortgage or other encumbrances, if any), until he transfers the property to the persons taking over the flats, or to the organization of any such persons. Where any promoter fails to pay all or any of the outgoings collected by him from the persons who have taken over flats or are to take over flats, before transferring the property to the persons taking over the flats or to the organization of any such persons, the promoter shall continue to be liable, even after the transfer of the property, to pay such outgoings and penal charges (if any) to the authority or person to whom they are payable and to be responsible for any....