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TMI Blog2018 (7) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER Per: V. Padmanabhan: 1. The present appeal has been filed by the Revenue against the Order-in-Appeal No. 159/2015 dated 11/05/2015. The respondent was engaged in providing 'Construction of Complex Service' including residential complex. The Department, while scrutinizing the records of the assessee, noticed that the respondent has charged various amounts by way of deposits fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 19/12/2014, upheld the proposals for demand of Service Tax made in the show cause notice dated 22.04.2013, covering the period 01.10.2007-30.06.2012. However, the Commissioner (Appeals), vide the impugned order, dropped the demand of Service Tax made under the category of 'Management, Maintenance or Repair Service'. Revenue has challenged such findings by filing the present appeal. 2. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Resident Welfare Association, once such association is formed. He resisted the levy of Service Tax by relying on the following decisions :- i. Rajeha Universal Pvt. Ltd. V/s Commissioner of Service Tax, Mumbai-I 2017 (5) GSTL 289 (Tri.-Mumbai) ii. Kumar Beheray Rathi V/s Commissioner of Central Excise, Pune-III 2014 (34) STR 139 (Tri.-Mumbai) wherein under similar circumstances, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is seen that identical issue stands decided by the Tribunal in the case of Kumar Beheray Rathi (supra) where the Tribunal has observed as under:- "6.3 We also note that at the relevant time the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as trustee or as pure agent. When the cooperative society is formed even the deposit account is shifted to Flat Owner's Cooperative Society. We also note that this is a statutory obligation on the appellants in terms of Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963. 7. Under these circumstances, we hold that the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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