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2018 (7) TMI 1383 - AT - Service TaxManagement, Maintenance or Repair Service - the respondent has charged various amounts by way of deposits from the buyers/ clients of the respondent in respect of the residential complex constructed by them - whether the security deposits collected by the respondent, is to be taken as consideration for the providing of ‘Maintenance of Immovable Property Service’? Held that:- Identical issue stands decided by the Tribunal in the case of Kumar Beheray Rathi [2013 (12) TMI 269 - CESTAT MUMBAI], wherein under similar circumstances, the Tribunal has held that the levy of Service Tax under MMR was not justified. Demand of service tax not justified - appeal dismissed - decided against Revenue.
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