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No service tax on maintenance services provided by builder under Statutory Obligation
Case Law Details
- Case Name
- The Commissioner of Service Tax Vs. M/s. Shri Krishna Chaitanya Enterprises (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Commissioner of Service Tax Vs. M/s. Shri Krishna Chaitanya Enterprises (Bombay High Court)
Issue under Consideration
Whether the CESTAT was right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting amount from prospective flat buyers, for maintaining the building, in the guise of deposits which is not returnable? Whether the CESTAT has erred in holding that assessee is providing statutory service and has rendered definition provided under Section 65(105)(zzg) of Finance Act as null and void by accepting that he is not providing Management, Ma...
