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2013 (7) TMI 818 - CESTAT MUMBAIConstruction of residential flats - collection and payment of outgoing expenses including any municipal local taxes, property tax, water charges, electric charges, revenue assessment or interest or any mandatory charges - Development and maintenance fees collected - Revenue held that activity undertaken is under category of Management, maintenance and repair services - Held that:- According to Section 5 of Maharashtra Ownership of Flats (Regulation) Act, 1963, appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these activity in the capacity of an executor - Therefore, the appellant has not rendered any management, maintenance or repair services - unconditional waiver from pre-deposit of the dues adjudged against the appellant granted - Decided in favour of assessee.
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