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2022 (5) TMI 1304 - AT - Service TaxLevy of service tax - Management, Maintenance or Repair Service - collection from the lessees of the plots, an annual fee for providing such services, calling it as ‘service charge’ - HELD THAT:- Hon’ble Bombay High Court IN COMMISSIONER OF CENTRAL EXCISE, NASHIK VERSUS MAHARASHTRA INDUSTRIAL DEVELOPMENT CORPORATION [2018 (2) TMI 1498 - BOMBAY HIGH COURT] has considered the issue in the case of the appellant where it was held that MIDC is a statutory Corporation which is virtually a wing of the State Government. It discharges several sovereign functions - the Revenue ought not to have compelled MIDC to prefer Appeals before Appellate Tribunal - The said order of Hon’ble Bombay High Court has been accepted by the Board as per letter F No. 276/203/2017-CX.8A dated 15.02.2018. Since the issue is squarely covered in favour of the appellant in their own case, the impugned orders cannot be sustained - appeal allowed.
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