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2015 (10) TMI 578 - AT - Service TaxManagement, Maintenance or Repair Service – appellant had collected an amount from the prospective buyers in respect of maintenance or repairs form residential units as also the commercial units - Held That:- No service tax liability arise on the appellant under the category ‘Management, Maintenance or Repair Service' for the amounts collected by them from the prospective flat owners – No penalty is imposed as such under GTA as well as ‘Management, Maintenance or Repair’ Service – Decision in the case of Kumar Beheray Rathi [2013 (12) TMI 269 - CESTAT MUMBAI] followed - Decided in favour of the assessee.
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