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2013 (11) TMI 1068 - CESTAT MUMBAIStay application - valuation - Construction of residential flats - inclusion of Payment of fees - Held that:- Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these activities in the capacity of an executor. Therefore, the appellant has not rendered any management, maintenance or repair services - In view of provisions of Section 5 of the Maharashtra Ownership Flats (Regulation) Act, 1963, prima facie case is in favour of assessee - Stay granted.
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