Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service

Infinity Credit Consultants Vs Commissioner of Service Tax (CESTAT Delhi)

CESTAT Delhi held that maintenance charges towards the maintenance of documents and towards the security of documents by keeping the same at the premises of the appellants is rendering of service of ‘Maintenance, Management or Repair Service’ and hence demand confirmed.

Facts- The Appellants are engaged in providing taxable services under the category of ‘Business Auxiliary Services’ to M/s I

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