2016 (2) TMI 690

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.... ( A.R. ) ORDER Per Ramesh Nair This appeal is directed against Order-in-Original No. 418/33/V/2011/COMMR/KS/ST dated 29/11/2011 passed by the Commissioner of Service Tax, Mumbai- V, wherein Ld. Commissioner has confirmed the service tax demand of Rs. 9,886/- under the category of Transport of Goods by Roads Service, service tax amount of Rs. 58,66,991/- under the category of Management, Mainte....

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....ntire service tax demanded on GTA service and interest. 3. Shri S.S. Gupta, ld. C.A. alongwith Shri. Archit, Agrawal, Ld. C.A. appearing on behalf of the appellant is not contesting. The appellant has already paid an amount of Rs. 28,305/- alongwith interest which is much higher than the demand confirmed in the order. As regard service tax on Management, Maintenance or Repair service, he submits ....

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.... that this issue has been settled in the case of Kumar Beharay Rathi vs. C. Ex, Pune -3 [2014(34) STR 139(Tri)]. In view of this judgment, the demand confirmed by the impugned order is not sustainable. As regard the penalty imposed under Section 78, he submits that the service tax on GTA escaped only due to inadvertence. The data of service charges of GTA was retrieved from the appellant's boo....

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....d the service tax on Management, Maintenance or Repair Service of building collected from Flat owner, we find that the collection of such maintenance charges is under the statutory provisions of MOFA, 1963. According which it is mandatory on the part of the builder has to maintain the building for which the builder engaged various service provider and payment made to such service provider was take....