2013 (5) TMI 929

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..... pondent. ORDER [Order per : Justice G. Raghuram, President] . - Petitioner/assessee has preferred the appeal against the adjudication order dated 21-6-2011. The petitioner is one of group of companies which are into development and construction of complexes. Service tax demand of ₹ 10,05,609/- under Head Goods Transport Agency Service was assessed and ₹ 29,13,609/- under ta .....

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..... 994. Since prior to execution of a sale deed and its registration in favour of purchaser of a flat, title in said immovable property does not pass in favour of the prospective purchaser and the builder continues to be the owner, provision of Management, Maintenance or Repair operations in respect of property, would not constitute a taxable service. In the absence of any legislatively enjoined fict .....

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