2026 (1) TMI 516

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....eals to assail the order dated 30.06.2016 passed by the Pr. Commissioner of Customs, Central Excise and Service Tax in which he decided the proposals made in two show cause notices covering the period April 2008 to August, 2012 and September, 2012 to April, 2014. In these SCNs demands of service tax were made under three heads which have been confirmed in the impugned order. The details are as follows: S. No. Service Period   Demand 1. Construction of residential complex service 01.07.2010 31.08.2012 to 30,62,144 01.09.2012 31.03.2014 to 1,50,55,383 2. Management, Maintenance or Repair Service 01.04.2008 31.08.2012 to 41,207,69 01.09.2012 31.03.2014 to 3,76,644 3. Ren....

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.... these amounts as a corpus and using interest earned on the corpus for the purpose. He, therefore, contents that no service tax needs to be paid against the appellant had not received any consideration for 'Management, maintenance and Repair services'. 5. As far as the demand of service tax was 'Renting of Immovable Property' is concerned, it is the contention of the appellant that the appellant had not collected any amounts as 'Renting of Immovable Property Service'. The appellant, being a Government of Madhya Pradesh Organization, is governed by Housing and Habitant Policy, 2007 of the Government of Madhya Pradesh. As per this policy, the appellant procures the land from the Government of Madhya Pradesh on lease hold basis, builds hous....

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....rence to its value, then such value shall- (1) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided." 19. Further, Rule 6 of the Service Tax Rules, 1994 (for short 'STR') stipulates that :- Rule 6 (1) The Service Tax shall be paid to the credit of the Central Government, (i) by the 6th day of the month if the duty is deposited electronically through internet banking; and (ii) by the 5th day of the month, in any other case, immediately following the calendar month in which the service is deemed to be provided as per rules framed in this regard." 9 The obligation to pay th....