2018 (1) TMI 1430

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..... ount is received by a builder as a pure agent and/or trustee of the flat holders and/or owners, is not liable to service tax - appeal allowed - decided in favor of appellant. - Appeal No. ST/51071/2015-CU(DB) - ST/A/70710/2018-CU(DB) - Dated:- 22-1-2018 - S/Shri Anil Choudhary, Member (J) And Anil G. Shakkarwar, Member (T) Shri Suraj Kaushik, Consultant, for the Appellant. Shri Prade .....

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..... aring both sides and considering the rival contention, we are satisfied that the amount in dispute, is not towards providing of any service provided or to be provided. Further, we hold that for the said amount is received by a builder as a pure agent and/or trustee of the flat holders and/or owners, is not liable to service tax. 5. In this view of the matter, the appeal succeeds and the impugne .....

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