2013 (3) TMI 689

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.... Ashok Jindal: The applicants are seeking waiver of pre-deposit of the demand confirmed against them under the category of 'Management, Maintenance or Repair Service' to the tune of Rs. 2,26,83,918/- for the period 16.6.2005 to 30.09.2007. There is also a demand of Rs. 23,51,089/- under the category of 'GTA service'. The applicants have deposited a sum of Rs. 21,60,291/- alongwith....

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....um paid by the purchaser to the promoters for meeting all legal costs, charges and expenses including professional cost of the Solicitors / Advocates of the Promoters in connection with the formation of the aid Organisation, preparing its rules, regulations and byelaws and the cost of preparing the agreement. It is further submitted that the said issue came up before the Tribunal in the case of M/....

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....lats. Till such time the flats are maintained by the appellants recovering the expenses incurred from the flat owners. There were circulars of the CBEC on reimbursable expenditure as not forming part of value. The appellants' claim that they bonafidely believed these amounts to be not part of taxable value and therefore the demand is barred by limitation cannot be ignored. The payments involve....