9911796707
TMI Blog2015 (10) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period January 2005 to September,2007 and service tax on the other category of 'Management, Maintenance or Repair Service' for the period June 2005 to September 2007. The adjudicating authority has come to the conclusion that the appellant having collected an amount from the prospective flat buyers towards management, maintenance or repair service, tax liability would arise. The adjudicating authority has held that the maintenance charges recovered from the prospective purchasers of flat in residential building as well as commercial building are liable to be taxed as the definition does not make any distinction on the basis whether the service has been rendered to the purchasers or owners of the residential units or commercial un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial units as also the commercial units. It is his submission that in respect of commercial units the tax liability arises as the commercial units are not shops which are purchased outrightly. It is his submission that demand under GTA services is correctly confirmed by the adjudicating authority. 5. After giving due consideration to the submissions made by both the sides, we have to hold that the service tax liability on the appellant under the GTA service have not been contested seriously due to the amount being negligible, need to be upheld and confirm the tax liability along with interest. 6. As regards service tax liability under the category of "Management, Maintenance or Repair Service"under Section 65(64) of the Finance Act, 1994, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND TO BE TRUSTEE THEREFOR; AND DISBURSE THEM FOR PURPOSES FOR WHICH GIVEN The promoter shall maintain a separate account in any bank of sums taken, by him, from persons intending to take or who have taken flats, as advance or deposit including any sums so taken towards the share capital for the formation of co-operative society or a company, or towards the outgoings (including ground rent, if any, municipal or other local taxes, taxes on income, water charges, electricity charges, revenue assessment, interest on any mortgage or other encumbrances, if any); and he shall hold the said moneys for the purposes for which they were given and shall disburse the moneys for those purposes and shall on demand in writing by an officer appointed... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Finance Act are as under:- "Maintenance or repair"means any service provided by - (a) Any person under a contract or an agreement; or (b) A manufacturer or any person authorized by him in relation to - (i) Maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (ii) Maintenance or management of immovable property. 6.4 We also note that the appellants are not in the business of maintenance or repair service or management of immovable property. The appellants cannot be held as provider of maintenance or repair service as they are only paying on behalf of various buyers of flats to various authorities (Municipal Corporation, Revenue aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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