A 44-year-old company director has denied accepting money for work he knew he may not be able to do.
James Ross Alexander Graham, a director of A1 Sheds, pleaded not guilty to seven counts of fraud by false representation.
The offences are alleged to have been committed between November 2021 and October 2023.
Prosecuting advocate Hazel Carroon told the court that seven people contacted the Isle of Man Office of Fair Trading with complaints.
It is alleged that they paid deposits to A1 Sheds, and that the money was accepted on the agreement to undertake work at properties, but that Mr Graham knew there was a serious risk he would be unable to complete the work, or that when he realised he would be unable to complete the work, he did not correct his previous representation.
They allege that they never received sheds or that some work was not completed to agreed standards.
Ms Carroon said that it is alleged that deposits had been requested back and that the charges relate to a total in the region of £42,000.
The prosecutor submitted that the case was too serious for summary court and should be committed to the Court of General Gaol Delivery for trial.
Defence advocate Stephen Wood said that he was content to leave the decision regarding venue to magistrates.
Magistrates declined summary court jurisdiction and Mr Graham, who lives at Shore Road in Kirk Michael, will be committed to the higher court on October 24.
Bail continues in the sum of £500, with conditions not to contact complainants, and not to leave the island without court consent.