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2015 (8) TMI 1249 - AT - Service TaxDemand of service tax - maintenance and repair services - They were collecting corpus for maintenance, etc., and the said balance of funds along with account of utilisation, are transferred to the newly formed society, in terms of Sections 5 & 6 of the said Maharashtra Ownership Flat Act, 1963 - Held that:- Appellants are not liable to pay service tax under the category of "maintenance and repair services" and "one time maintenance charges" collected from buyers of the flat, relying on the earlier ruling of this Tribunal in the case of Kumar Beheray Rathi (2013 (12) TMI 269 - CESTAT MUMBAI) - Decided in favour of assessee.
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