{"id":5286,"date":"2025-08-11T18:04:50","date_gmt":"2025-08-11T12:34:50","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5286"},"modified":"2025-08-11T18:04:50","modified_gmt":"2025-08-11T12:34:50","slug":"no-service-tax-on-ifms-collected-by-builders-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-service-tax-on-ifms-collected-by-builders-cestat","title":{"rendered":"No Service Tax on IFMS Collected by Builders | CESTAT"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000402007\/no-service-tax-on-ifms-collected-by-builder-from-flat-owners-under-category-of-management-maintenance-or-repair-service-cestat\"><span class=\"TextRun SCXW17501722 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW17501722 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Elite Buildcon Pvt. Ltd. Versus<\/span> <span class=\"NormalTextRun SCXW17501722 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Commissioner (Appeals), Central Excise &amp; CGST, Jaipur<\/span><span class=\"NormalTextRun SCXW17501722 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 39 (Tri.-Del)<\/span><\/span><span class=\"EOP SCXW17501722 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000029953\">Ms. Binu Tamta<\/span><\/strong>, Member (J) and <strong>Shri\u00a0<span id=\"111170000000048967\">Sanjiv Srivastava<\/span><\/strong>, Member (T)<\/li>\n<li>\n<div><strong><span id=\"111170000000088740\">Ms. Neha Somani<\/span>,<\/strong> Chartered Accountant, for the Appellant.<\/div>\n<\/li>\n<li>\n<div><strong>Shri\u00a0<span id=\"111170000000133714\">Anand Narayan<\/span><\/strong>, Authorised Representative, for the Respondent.<\/div>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW53670784 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW53670784 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The Appellant, a real estate developer, was engaged in the construction of residential complexes and, in the course of such activity, collected Interest Free Maintenance Security (IFMS) from flat owners at the time of handing over possession. The amount so collected was recorded as a liability in the Appellant\u2019s books and was subsequently transferred to the Flat Owners&#8217; Co-operative Society upon its formation. The jurisdictional officer under CGST initiated proceedings contending that the IFMS constituted consideration for services falling under the taxable category of <\/span><span class=\"NormalTextRun SCXW53670784 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2018<\/span><span class=\"NormalTextRun SCXW53670784 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Management, Maintenance or Repair Service<\/span><span class=\"NormalTextRun SCXW53670784 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019<\/span><span class=\"NormalTextRun SCXW53670784 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> as defined under Section 65(64) of the Finance Act, 1994. In response, the Appellant submitted that it was not engaged in the business of providing maintenance or repair services, was not charging any service fee from the flat owners, and that the IFMS was merely a refundable deposit held in fiduciary capacity. The Department invoked Section 67 of the Finance Act, 1994 for valuation of the purported taxable service and issued show cause notices under Section 73 of CGST and Delhi GST Act. The matter was accordingly placed before the CESTAT New Delhi.<\/span><\/span><span class=\"EOP SCXW53670784 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>CESTAT Held<\/i><\/h2>\n<p><span data-contrast=\"none\">The CESTAT held that the Appellant could not be classified as a service provider under the category of \u2018Management, Maintenance or Repair Service\u2019 merely for collecting IFMS from flat owners. The Tribunal observed that the Appellant was exclusively engaged in construction activity and had not undertaken any maintenance or repair work nor levied any service charges in this regard. It was noted that the IFMS amount was treated as a liability in the books and not as income, and was eventually transferred to the respective Co-operative Societies formed by the flat owners. Therefore, there was neither rendition of taxable service nor any consideration received for the purpose of taxation under Section 67 of the Finance Act, 1994. The Tribunal concluded that no service tax liability arises on IFMS collections in such circumstances.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List Of Case Cited<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(22)%20G.S.T.L.%20450%20(Tri.%20-%20All.)&amp;itemType=AP\">KDP Infrastructure v. Commissioner<\/a> \u2014\u00a0<a id=\"anchor_85376.69995394311\"><\/a>2019 (22) G.S.T.L. 450 (Tri. &#8211; All.)\u00a0\u2014\u00a0<i>Followed<\/i>\u00a0[Paras 4.5, 4.6]<\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Elite Buildcon Pvt. Ltd. Versus Commissioner (Appeals), Central Excise &amp;&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5298,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-5286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Service Tax on IFMS Collected by Builders | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT rules IFMS collected by builders from flat owners is not taxable under &#039;Management, Maintenance or Repair Service&#039;.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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