2016 (6) TMI 475

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....  for the appellant  Shri Amresh Jain, D.R. for the respondent ORDER Stay application along with appeal has been filed against order in original dated 16.4.2014 in terms of which service tax demand of Rs. 1,06,73,865/-  was confirmed along with interest and penalties under management, maintenance  or repair service, construction of complex service and in respect of lat....

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....ay Rathi  Vs. CCE, Pune-III  2013-TIOL-1806-CESTAT-MUM.  She also raised the issue of time bar. 3.  Ld. DR, on the other hand, stated that as per point No. 13 of the agreement executed between the buyers and the appellant. the appellant had the freedom to utilise these funds towards maintenance of building until the formation of the cooperative  society by the residents....

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.... up to the time the residents cooperative societies came into existence while in the case of Kumar Behary Rathi, CESTAT had clearly given a finding that the builder was not in the business of maintenance of immovable property.  Having regard to these facts and keeping in view that the appellant has also raised the issue of time bar which requires detailed analysis which can be taken up only ....