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2017 (7) TMI 247 - AT - Service TaxManagement, maintenance or repair service - the appellant renders a service to the owners of the units for which amounts collected is the consideration - whether the appellant is provider of service or recipient of service? - Held that: - there is no finding in the impugned order that the appellant renders ‘management/maintenance or repair service.’ Even if the appellant has collected lump-sum amounts from the owners of the units the service of providing ‘management/maintenance or repair service’ is procured by the appellant from organisations that possess the necessary proficiency. In these circumstances, the appellant is a recipient of the service provided by ‘management, maintenance or repair’ service providers. It, therefore, does not appear to be logical for the appellant to be taxed as a provider of the service on collection from the owners and, hence, liability to tax under section 66 of Finance Act, 1994 is not sustainable. Health and fitness service - it is alleged, that the tax has not been paid despite these being consideration for providing ‘health and fitness service’ - Held that: - The appellant has been paying tax as provider of ‘club or associates service’ ever since that was included as a taxable entry in section 65 (105) of Finance Act, 1994. No evidence has been placed on record by Revenue that the services so provided are not in the latter category but in the former. Accordingly, the service provided is not one of ‘health and fitness service’. Appeal allowed - decided in favor of appellant.
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