Custom, Excise & Service Tax Tribunal Tamil Nadu Housing Board vs Cst Ch Ii on 3 August, 2023 IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH COURT NO. I Service Tax Appeal Nos. 438 and 439 of 2012 (Arising out of OrdersinOriginal No. 06 & 07/2012 dated 28.03.2012 passed by the Commissioner of Central Excise, ChennaiI Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034) M/s. Tamil Nadu Housing Board : Appellant No. 493, Anna Salai, Nandanam, Chennai 600 035 VERSUS Commissioner of Central Excise : Respondent ChennaiI Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034 WITH Service Tax Appeal No. 40374 of 2016 (Arising out of OrderinAppeal No. 332/2015 (STAII) dated 27.11.2015 passed by the Commissioner of Service Tax (AppealsII), Newry Towers, 3rd Floor, Plot No. 2054, I Block, II Avenue, Anna Nagar, Chennai 600 040) M/s. Tamil Nadu Housing Board : Appellant No. 493, Anna Salai, Nandanam, Chennai 600 035 VERSUS Commissioner of Service Tax, : Respondent Newry Towers, Plot No. 2054, 1 Block, II Avenue, Anna Nagar, Chennai 600 040 AND Service Tax Appeal Nos. 41525 to 41528 of 2017 (Arising out of OrdersinOriginal Nos. CHNSVTAX002COM4 to 7201617 dated 25.01.2017 passed by the Commissioner of Service TaxII, Newry Towers, No. 20541, II Avenue, Anna Nagar, Chennai 600 040) M/s. Tamil Nadu Housing Board : Appellant No. 493, Anna Salai, Nandanam, Chennai 600 035 VERSUS Commissioner of Service Tax, : Respondent Newry Towers, Plot No. 2054, 1 Block, II Avenue, Anna Nagar, Chennai 600 040 2 Appeal No(s).: ST/438 & 439/2012DB ST/40374/2016DB, ST/4152541528/2017DB APPEARANCE: Shri I. Dinesh, Advocate for the Appellant Smt. Sridevi Taritla, Additional Commissioner for the Respondent HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) FINAL ORDER NOs. 4063740643 / 2023 DATE OF HEARING: 03.05.2023 DATE OF DECISION: 03.08.2023 Order : [Per Hon'ble Mr. P. Dinesha] These appeals are filed by the assesseeappellant against the OrdersinOriginal Nos. 06 & 07/2012 dated 28.03.2012 passed by the Commissioner of Central Excise, ChennaiI Commissionerate, OrderinAppeal No. 332/2015 (STAII) dated 27.11.2015 passed by the Commissioner of Service Tax (AppealsII), Chennai and OrdersinOriginal Nos. CHNSVTAX002COM4 to 7 201617 dated 25.01.2017 passed by the Commissioner of Service TaxII, Chennai. 2. After hearing both sides, we find that common issues are involved and hence, all the cases are considered for common disposal. 2.1 Facts in brief, as could be gathered from the impugned OrderinOriginal dated 28.03.2012, are that the appellant, a body duly constituted by an Act of the Tamil Nadu Legislative Assembly, is engaged in the construction of houses / apartments and allotting dwelling units to eligible persons. They are also engaged in renting of commercial complexes and community centres throughout the State of Tamil Nadu for commercial purposes and the appellant is also registered with the Service Tax 3 Appeal No(s).: ST/438 & 439/2012DB ST/40374/2016DB, ST/4152541528/2017DB Department for the provision of services under the category of "renting of immovable property". 2.2 It appears that the Department carried out a scrutiny of the records and returns filed by the appellant, during which time they appeared to have noticed that the appellant was collecting charges towards various services provided by them, namely: (1) Maintenance of Government Rental Quarters; (2) Supervision charges collected as a percentage of the maintenance charges; (3) Testing charges for testing materials like steel, cement, etc. from the Chennai Corporation for the works undertaken by the appellant. 2.3 Fr