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2018 (2) TMI 289 - AT - Service TaxMaintenance, Management or Repair Service - appellant carry out maintenance and repair of streets, street lights, water supply, drainage etc. They collect from the lessees of the plots, an annual fee for providing such services, calling it as service charge - whether the service will be taxable under the head Maintenance, Management or Repair Service? Held that: - the activities performed by sovereign or public authorities under the provisions of law which are in the nature of statutory obligations are covered by clause 2 which provides that the fee collected by such sovereign or public authorities for performing such activities is in the nature of compulsory levy. Only if such authority performs service which is not in the nature of statutory activity and the same is undertaken for a consideration which is not in the nature of statutory fee, service tax would be leviable if the activity undertaken otherwise falls within the ambit of taxable service - service tax not leviable - appeal allowed - decided in favor of appellant.
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