M/s KLJ Developers Pvt. Limited Versus CE, C&CGST, Delhi-III
Service Tax
2018 (7) TMI 1444 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 27-6-2018
S.T. Appeal No. 53710 of 2015 – ST/A/52349/2018-CU[DB]
Service Tax
Mr. V. Padmanabhan, Member (Technical) And Mr. Ajay Sharma, Member (Judicial)
Sh. Devesh Parekh, C. A. for the appellant
Sh. A. K. Singh, AR for the Respondent
ORDER
Per: V. Padmanabhan:
The present appeal is directed against the Order-in-Original No. 27/ST/SVS/DL-III/2015 dated 31.07.2015 passed by the Pr. Commissioner, Service Tax, Delhi-II.
2. The appellant is engaged in construction of complex and are registered for providing service tax under various services in connection with construct
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3. With the above background, we heard Sh. Devesh Parekh, ld. C.A. for the appellant as well as Shri A. K. Singh, ld. AR for the Revenue.
4. Ld. C.A. submitted that 'Car Parking Charges' would not be liable for service tax under the category of 'Construction of Complex Service'. He submitted that the appellant was already discharging service tax on the amount recovered from the customers towards covered car parking charges. The dispute is only with reference to open car parking. He referred to the definition of 'preferential location or external or internal development of complex service' under Section 65(105)(zzzzu). He submitted that the said service has excluded services in relation to parking place, alongwith the services under (zzzh).
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s recovered by the appellant form the buyers of apartment towards 'Car Parking Charges'. Such charges are admittedly towards provision of open car parking place within the residential complex. After perusal of the definition of residential complex, we note that provision of parking place within the residential complex is very much included within the definition of residential complex and the same will be liable to payment of service tax under the said category. Consequently, we find no reason to interfere with the impugned order. The adjudicating authority is directed to recomputed the demand with the above mentioned discussion.
7. In the result, appeal is rejected.
(Dictated and pronounced in the open Court).
Case laws, Decisions, Ju
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