2018 (7) TMI 1444

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.... Sh. A. K. Singh, AR for the Respondent ORDER Per: V. Padmanabhan: The present appeal is directed against the Order-in-Original No. 27/ST/SVS/DL-III/2015 dated 31.07.2015 passed by the Pr. Commissioner, Service Tax, Delhi-II. 2. The appellant is engaged in construction of complex and are registered for providing service tax under various services in connection with construction. The ....

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.... ld. C.A. for the appellant as well as Shri A. K. Singh, ld. AR for the Revenue. 4. Ld. C.A. submitted that 'Car Parking Charges' would not be liable for service tax under the category of 'Construction of Complex Service'. He submitted that the appellant was already discharging service tax on the amount recovered from the customers towards covered car parking charges. The dispute is only with r....

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....ch included within the definition of residential complex under Section 65 (91a). Accordingly, he submitted that service tax liability may be upheld. 6. We have heard both sides and perused record and note that the dispute is limited to the amounts recovered by the appellant form the buyers of apartment towards 'Car Parking Charges'. Such charges are admittedly towards provision of open car park....