2024 (7) TMI 1042

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....s of the case are that the Appellant is collecting charges from their Customers under the category of "Interest Free Maintenance Security [IFMS]" and "Annual Maintenance Charges [AMC]". Revenue by entertaining a view that such charges collected by the Appellant from the Flat Owners would form value of the services provided by them under "Maintenance, Management & Repair Services". Accordingly demand was raised by issuing a Show Cause Notice [SCN] dated 15.10.2014 for the period July, 2010 to June, 2012 for the differential service tax amount of Rs.47,66,807/-. The same stands confirmed by the Lower Authorities alongwith confirmation of interest and imposition of penalty. Hence the present appeal before the Tribunal. 3. Two issues are requ....

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....the issue stands decided by precedent decisions of the Tribunal. Reference can be made to the Tribunal's decision in the case of CCE & ST, Jaipur v. Sand Dunes Construction Pvt. Ltd. - 2018 (7) TMI-1383-CESTAT-New Delhi, whereby while taking note of the precedent decision of the Tribunal in the case of Kumar Beheray Rathi v. CCE, Pune - 2013 (12) TMI-269-CESTAT Mumbai = 2014 (34) S.T.R. 139 (Tri.-Mum.). It was held that the security deposits collected by the Builder for providing maintenance to immovable property services would not be taxable under the category of 'Management Maintenance or Repairs Services'. Inasmuch as the issue stands decided, we find no reason to take a different view. Accordingly demand on the said count is set aside, ....