2019 (3) TMI 1389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e tax properly, the officers of Service Tax Commissionerate visited the unit. After inspection, show cause notice was issued proposing to demand service tax under construction of residential complex service and management, maintenance or repair service. After due process of law, the original authority confirmed the demand under construction of residential complex service as well as under management, maintenance or repair service. Aggrieved, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. consultant Shri Prasanna Krishnan appeared and argued the matter. He explained that the appellant is undertaking the following activities:- a. The appellant as a promoter, procured / purchased the land for constructing hou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the complex is rendered by the trustees (society of the flat). The appellant collects only a small amount which is 1.25 per square feet and is used for the management, repair and maintenance service till the completion of the flat and handing over of the flat to buyers / association. The demand on the amount that has been transferred to the flat owners / association cannot be subject to levy of service tax and therefore requires to be set aside. 3. The ld. AR Shri K. Veerabhadra Reddy supported the findings in the impugned order. He argued that the contention of the appellant that they have been collecting only small portion with regard to management, maintenance and repair service has to be verified. He also relied upon the decision ....