TaxTMI 
TaxTMI 
2022 (5) TMI 1304
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....d 1. ST/89884/2014 53/ST/COMMR/2014 dated 12.08.2014 Period (Rs.) 01.04.08 - 30.06.12 45,71,766/- 01.07.12 - 31.12.12 6,52,431/- Total 52,24,197/- 2. ST/90066/2014 54/ST/COMMR/2014 dated 12.08.2014 01.04.08 - 30.06.12 61,94,713 01.07.12 -31.12.12 7,60,933/- Total 69,55,646/- 3. ST/85671/2015 55/ST/COMMR/2014 dated 14.08.2014 01.04.08 - 30.06.12 78,04,840/- 01.07.12 -31.12.12 11,68,438/- Total 89,73,278/- 2.1 The fact of the case is that the appellant is providing 'Management, Maintenance or Repair Service' inasmuch as they carry out maintenance and repair of streets, street lights, water supply, d....
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....h Court has considered the issue in the case of the appellant, reported at 2018 (9) GSTL 372 (Bom.), holding as follows:- "5. We have given careful consideration to the submissions. Firstly, it will be necessary to note what is set out in the circular dated 18th December, 2006 bearing No. 89/7/2006. Clauses 2 and 3 of the said circular read thus : "2. The issue has been examined. The Board is of the view that the activities performed by the sovereign/public authorities under the provision of law are in the nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for performing such activities is in the nature of compulsory levy as per the provisions of the relevant statute, and it....
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....ollected service charges from the plot owners/plot allotters in consideration of having provided them various facilities including maintenance, management and repairs of the facilities in the MIDC area. As stated earlier, reliance is placed on clause (64) of Section 65 of the said Act. As pointed out earlier, MIDC is already registered under the category of "renting of immovable property" and for services covered by such category; MIDC is admittedly paying Service Tax. 8. At this stage, a reference will have to be made to certain provisions of the MID Act. The preamble of the Act shows that for securing orderly establishment of Industrial Areas and Industrial Establishments of Industries in the State of Maharashtra and for assisting....
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....ion in the Official Gazette specify to be an amenity for the purpose of this Act." 10. In the case of Ramtanu Co-operative Housing Limited and Another, the Apex Court was dealing with the issue of constitutional validity of MID Act. In paragraphs 15 and 16, the Apex Court held thus : "15. The pith and substance of the Act is establishment, growth and Organisation of Industries, acquisition of land in that behalf and carrying out the purposes of the Act by setting up the Corporation as one of the limbs or agencies of the Government. The powers and functions of the Corporation show in no uncertain terms that these are all in aid of the principal and predominant purpose of establishment, growth and establishment of industries. The Co....
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.... of the Act. The purposes of the Act are development of industries in the State. The Corporation consists of nominees of the State Government, State Electricity Board and the Housing Board. The functions and powers of the Corporation indicate that the Corporation is acting as a wing of the State Government in establishing industrial estates and developing industrial areas, acquiring property for those purposes, constructing buildings, allotting buildings, factory sheds to industrialists or industrial undertakings. It is obvious that the Corporation will receive moneys for disposal of land, buildings and other properties and also that the Corporation would receive rents and profits in appropriate cases. Receipts of these moneys arise not out....
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....l estates such as roads, water supply, street lighting, drainage, etc. Thus, we find that the activities for which the demand was made are part of the statutory functions of the MIDC under MID Act. As stated earlier, the demand is in respect of service charges collected from plot holders for providing them various facilities including maintenance, management and repairs. As provided in the circular dated 18th December, 2006, for providing amenities to the plot holders, the service fees or service charges collected by MIDC are obviously in the nature of compulsory levy which is used by MIDC in discharging statutory obligations under Section 14. We find that even in the Order-in-Original, there is no finding of fact recorded that the service ....