Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 690 - AT - Service TaxDemand of service tax on Management, Maintenance or Repair service collected from Flat owners. - It was contended that builder is under obligation to maintain the building and the appellant only taken re-imbursement of various services which was provided by various service provider. Therefore the appellant has neither provided the service nor retained the amount of maintenance with them - Held that:- In this fact the appellant is not liable for service tax - service tax demand on Management, Maintenance or Repair service is clearly unsustainable and therefore same is set aside. - Decided in favor of assessee.
|