9911796707
TMI Blog2016 (3) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... x amount of Rs. 22,97,776/- under the category of Transport of Goods by Roads Service, service tax amount of Rs. 22,97,776/- under the category of Management, maintenance or Repair Service, demanded interest, imposed penalty of Rs. 25,49,213/- and appropriate the amount of 2,61,982/- against service tax and Rs. 50,125/- against interest which was already paid by the appellant before issuance of show cause notice. 2. The fact of the case is that department received an intelligence indicating evasion of service tax by Hiranandani Group of Companies. Anti evasion Section, Service tax commissionarate, Mumbai investigated the case and it was found that appellant have not discharged service tax on GTA service and on Management, Maintenance or Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... building and the appellant only take re-imbursement of various services which was provided by various service provider. Therefore the appellant has neither provided the service nor retained the amount of maintenance with them. Therefore no service is involved and appellant is not liable for any service tax on so called Management, Maintenance or Repair service of the building. He submits that this issue has been settled in case of Kumar Beheray Rathi vs. C.Ex, Pune-3 [2014(34) STR 139 (Tri)]. In view of this judgment, the demand confirmed by the impugned order is not sustainable. As regard the penalty imposed under section 78, he submits that the service tax on GTA escaped under the belief that since they are not liable to pay any service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have claimed that certain amount of service tax has already been paid and C.A. also certified the same, if the Ld. Adjudicating authority is not satisfied, he could have very well asked for the additional evidence which he failed to do so. We therefore direct the Adjudicating authority to re-verify the submission, documents and C.A. certificate provided or to be provided by the appellant and arrive at correct liability of service tax in respect of GTA service. On this issue the matter is remanded to the original adjudicating authority. 6.1 As regard the service tax on management, Maintenance or Repair services of building collected from Flat owner, we find that the collection of such maintenance charges is under the statutory provision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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