2022 (11) TMI 692

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....ment for sale. The appellant is registered with the department for providing service under the head construction of residential complex service, man power supply service and works contract service, etc. Audit objection was raised vide IAR No. 855/16-17 dated 15/06/2017 that the appellant have not paid service tax on the amount received from the buyers of the flat/units towards society membership fee, the details of which are as follows: S. No. Period Society Membership Fees received 1 01.10.2015 to14.11.2015 1,17,000 2 15.11.2015 to 31.05.2016 6,98,700 3 01.06.2016 to 31.03.2017 12,79,050   Total 20,94,750 3.2 Service tax was calculated at Rs. 3,09,548/-. The appellant did not agree ....

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....ment, it was observed as follows: "I find that Unjust Enrichment is not applicable in the instant case as the claimant has given undertaking dated 11.05.2020 that they had not collected any service tax from their customers against which refund is being sought & they had deposited such amount out of their own funds. 'Maintenance Membership fees' received from the members has also been transferred to the Secretary, Krishna Enclave maintenance Society. On perusal of the balance sheet for the FY 2017-18, and Profit and Loss account, it has been noticed they have shown expenditure on account of Service Tax of Rs. 3,65,731/-i.e. in Profit and loss account under the head of 'Expenses-IV (f) Administrative and other expenses'. As such it i....