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TMI Blog2017 (5) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ot attract any service tax for the period invoked in both the appeal cases filed by the appellant. Development charges and street light charges collected on account of these services by the appellant there cannot be any exemption and service tax is to be levied under the head of management, maintenance or repair service - For quantifying the service tax in case of development charges and street light charges to be collected under the service of management, maintenance and repair services, the case is remanded to the Original Authority, who will decide the matter afresh. Appeal disposed off - part matter allowed and part matter on remand. - Service Tax Appeal No.ST/514/2012-ST [DB], Service Tax Appeal No.ST/59994/2013-ST [DB] - FINAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been represented by the ld. Advocate Shri Rajesh Kumar and the Department has been represented by Dr. Neha Garg. 4. Both sides have been heard in detail and their submissions and the records have been carefully perused. 5. The ld. Advocate for the appellant mentioned that the impugned order dated 27.12.2011 already dropped the demand on the interest. The matter now concerns with the service tax demand on development charges, street light charges and road cutting charges. In the case of road cutting charges, the ld. Advocate refers to Notification No. 24/09 dated 27.07.2009 and Section 97 of Finance Act, 1994. The Notification 24/09 ST (supra) exempts payment of service tax in relation to the services provided by any person in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied again from them. 6. For quantifying the service tax in case of development charges and street light charges to be collected under the service of management, maintenance and repair services, the case is remanded to the Original Authority, who will decide the matter afresh after carrying out a proper verification in respect of the said components, where tax purported to have been paid taking the same as part of lease rent and after giving personal hearing to the appellant. Further, following the CESTAT decision in the case of Chattisgarh State Industrial Development Corporation Ltd. VS. CCE, Raipur , 2016-TIOL-2119 CESTAT DEL., the service tax demand for the components of development charges and street light charges is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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