TaxTMI 
TaxTMI 
2023 (9) TMI 520
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....appeals are taken together for decision since they are arising out of common impugned order-in-original dated 29.04.2016. Appeal No. ST/86903/2016 is filed by Raheja Universal Pvt. Ltd. and the other appeal is filed by Revenue. 2. Brief facts of the case are that Raheja Universal Pvt. Ltd. (RUPL, for short) is engaged in the business of construction of residential as well as commercial buildings. They have registered with Service Tax for various services including membership of club services in respect of the buildings constructed by RUPL. In respect of the buildings constructed by RUPL, they are required to collect deposits from the purchasers of the units in the buildings and maintain a separate account for that and hand over that amou....
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....in respect of the show cause notices issued on similar lines for the period from October 2008 to June 2012 issued from 26.02.2010 to 15.10.2013. The allegations in the show cause notices are that RUPL was providing management, maintenance and repair service and, therefore, on account of provision of said service, service tax to the tune of Rs.91,86,954/-, Rs.47,08,951/-, Rs.78,74,930/-, Rs.12,04,038/- and Rs.19,19,081/- were demanded. In addition, the said show cause notice dated 26.02.2010 demanded service tax of Rs.39,822/- on account of provision of health and fitness service. Above stated show cause notices were adjudicated by the original authority through impugned order-in-original wherein the learned original authority in respect of ....
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....disposed of by this Tribunal through final order No. A/87905-87906/17/STB dated 12.06.2017. The relevant finding in respect of management, maintenance and repair service and health and fitness service, is at paras 6 and 7 of the said final order. He has submitted that this Tribunal has held that RUPL is not rendering management, maintenance and repair service and, therefore, RUPL is not liable to pay service tax. He has further submitted that it was held by this Tribunal that RUPL has constructed club houses in all the properties and to provide access to the club houses, RUPL charged some amounts and RUPL has paid service tax under club or association service on said amount, but Revenue is once again demanding tax on same consideration unde....
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....2010 indicates that the show cause notice has made reference to the earlier show cause notices issued for the period from July 2003 to September 2008 and all the show cause notices issued which are dealt with in the present impugned order-in-original are on the same issue for the subsequent period. The proceedings for the period from July 2003 to September 2008 culminated into passing of final order by this Tribunal bearing No. A/87905-87906/17/STB dated 12.06.2017. The relevant paragraphs of the said final order are reproduced below:- "6. The appellant is the developer of properties, and, in accordance with the Maharashtra Ownership of Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963, to....
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....ing consideration for providing 'health and fitness service'. The appellant has been paying tax a provider of 'club or associates service' ever since that was included as a taxable entry in section 65(105) of Finance Act, 1994. No evidence has been placed on record by Revenue that the services so provided are not in the latter category but in the former. Accordingly, we hold that the service provided is not one of 'health and fitness service'." 6. We find that this Tribunal has already held that RUPL is not liable to be levied with service tax under the category of management, maintenance and repair service in respect of the deposits that RUPL collects from the purchasers of the units in accordance with Maharashtr....