2026-VIL-76-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Construction of residential complex, management and maintenance services, Renting of immovable property, interest and penalties – HELD - The demand of service tax on 'Construction of Residential Complex Service' is upheld as the appellant had rendered such service. The obligation to pay service tax arises irrespective of whether the assessee had collected it from the clients, and interest must be paid for the delayed payment - The demand of service tax on 'Management, Maintenance and Repair Services' is set aside as the appellant had not received any consideration for such services. The appellant had collected the maintenance charges from the house buyers and handed them over to the Resident Welfare Association (RWA), and had not retained any amount for itself - The demand of service tax on 'Renting of Immovable Property Service' is also set aside as the appellant, being a Government organization, had not leased out any immovable property to the house owners. The appellant had collected the lease rent from the house owners and paid it to the Government of Madhya Pradesh, as the land on which the houses were built was on a leasehold basis - The demand of service tax on 'Construction of Residential Complex Service' is upheld along with the applicable interest. The demands under 'Management, Maintenance and Repair Services' and 'Renting of Immovable Property Service' are set aside. The penalties imposed on the appellant are also set aside, considering that the appellant, being a Government entity, could have reasonably assumed that the service tax had to be paid only when collected from the clients - The appeal is partly allowed
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