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2018 (4) TMI 1339 - AT - Service TaxDemand of service tax - Maintenance and Repair Service - Circular No.B1/6/2005-TRU dated 27.6.2005 - Held that: - the respondent is collecting repair and maintenance charges under the statutory obligation provided in Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963. The respondent is under the obligation of the said Act, collecting the maintenance charges from the dwelling unit owner and transferring it to the actual service provider. The issue has been considered by this Tribunal in various judgments particularly in the case of Kumar Beheray Rathi vs. CCE, Pune-III [2013 (12) TMI 269 - CESTAT MUMBAI], where it was held that the maintenance charges collected from the flat owner under the obligation as per the Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963, the same will not be chargeable to tax in the hands of the builder. Appeal dismissed - decided against Revenue.
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