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2019 (3) TMI 185 - AT - Service TaxClassification of services - Maintenance and Repair Service or not - appellant is collecting a reserve fund contribution from the purchasers of property for the purpose of replacement of machinery and equipments and for arranging major repairs - Held that:- This Tribunal in the case of Kumar Beheray Rathi (supra) has held that collection of such type of funds cannot be treated as consideration for Maintenance or Repair Service - service tax demand of around ₹ 10.98 lakhs along with interest and penalty under Maintenance or Repair Service is not sustainable. Business Auxiliary Service or not - contribution collected by the appellant from all the shop owners for planed events during the festivals and fairs to decorate mall and organize events for attracting customers to the mall - Held that:- Revenue could not establish that appellant were promoting or marketing sale of goods produced or belonging to clients or providing to any customer care service etc. - the said transaction cannot be covered by Business Auxiliary Service. Business Auxiliary Service - transfer charges of property - Held that:- There is no promotion or marketing of sale of goods or services belonging to others or clients. Therefore, the transaction does not satisfy definition of Business Auxiliary Service - demand set aside. Appeal allowed - decided in favor of appellant.
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