TMI BlogClassification of services - GIDC is collecting charges towards the maintenance and providing common...Classification of services - GIDC is collecting charges towards the maintenance and providing common facilities such as approach roads, street lights, etc. - the charges for maintenance is mandatory hence it is clearly a statutory levy on which no service tax is chargeable as clarified in the board circular No. 89/7/06 dated 18.12.2006 read with observation of the Hon’ble Supreme Court - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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