2019 (3) TMI 185

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....hnical) Shri S.C. Kamra & Shri Kartikeya Narain, Advocates for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by learned Advocate Shri S.C. Kamra along with Shri Kartikeya Narain, Advocate appearing on behalf of the appellant and Learned A.R. Shri Pawan Kumar Singh, Superintendent appearing on ....

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....ance or Repair Service. Learned Counsel has submitted that this Tribunal in the case of Kumar Beheray Rathi Vs Commissioner of Central Excise, Pune-III reported at 2013-TIOL-1806-CESTAT-MUM has held that on such charges builder or developer is not liable to pay service tax under the category of Maintenance or Repair Service. He has further submitted that the said Final Order of the Tribunal has be....

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....her issue involve in the present appeal is related to contribution collected by the appellant from all the shop owners for planed events during the festivals and fairs to decorate mall and organize events for attracting customers to the mall. Revenue considered this contribution as Business Auxiliary Service. 5. After hearing both the sides, we note that revenue could not establish that appella....

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..... As per the agreement entered into between the purchaser and the appellant it is agreed upon between the parties that whenever the purchaser sales the property to somebody else, he has to pay transfer charges @ Rs. 500/- per sq. ft. to the appellant. Revenue considered this activity as Business Auxiliary Service. 7. We note that in the said transaction, there is no promotion or marketing of sa....