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2018 (11) TMI 363 - AT - Service TaxLiability of Service Tax - various Maintenance Charges collected by Gujarat Industrial Development Corporation from the industrial plot owners - Held that:- The issue is no longer res-integra as in the light of the judgment of Hon’ble Bombay High Court in the case of Maharashtra Industrial Development Corporation [2018 (2) TMI 289 - CESTAT MUMBAI], there is no taxability on Maintenance Charges collected by State Industrial Development Corporation from the industrial plot owners - appeal allowed - decided in favor of appellant.
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