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2023 (9) TMI 520 - AT - Service TaxClassification of services - maintenance and repair service and health and fitness service or club and association services - construction of club houses in all the properties and to provide access to the club houses - HELD THAT:- This Tribunal in M/S RAHEJA UNIVERSAL PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2017 (7) TMI 247 - CESTAT MUMBAI] has already held that RUPL is not liable to be levied with service tax under the category of management, maintenance and repair service in respect of the deposits that RUPL collects from the purchasers of the units in accordance with Maharashtra Ownership of Flats Act, 1963. Further, it was also held that RUPL has paid service tax under the category of club or association service and, therefore, the said service was not required to be classified under health and fitness service. There is no merit in the grounds raised by Revenue - further, RUPL has correctly classified services under club and association service and without interfering with the service tax paid by them in respect of the said activities, the impugned order set aside. Appeal allowed.
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