2022 (4) TMI 255

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....arshvardhan, Authorized Representative for the Department Shri B.L. Narasimhan, Advocate for the respondent. ORDER This appeal has been filed by the Revenue assailing order-in-appeal dated 25.06.2018 [Impugned order] passed by the Commissioner of Central Excise & CGST (Appeals), Jaipur, whereby he allowed the appeal of the assessee and set aside the order-in-original passed by the Joint C....

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....s during that period, but it had not collected any such amount. It also did not spend the amount collected as maintenance deposit from the buyers towards maintenance of the complexes. In other words, the respondent maintained the complexes on its own expense and kept the amount collected as maintenance deposit as a liability to be transferred in toto to the society of the buyers once it was formed....

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.... respondent has collected a lump-sum amount from the buyer as security deposit and that amount is to be utilized for maintenance activity and the fact that the unutilized amount will be transferred to the society does not reduce their tax liability ; (iii) The maintenance deposit will be transferred by respondent to the maintenance society as soon as the charge of maintenance is handed ov....

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.... get exempted from paying service tax on the amounts collected by it as maintenance deposit. 9. After going through the records of the case, assisted by the learned Counsel for the respondent and the learned Authorized Representative of the Department, it is evident that no amount of the maintenance deposit was to be utilized for maintenance of the complex by the respondent and the entire amoun....