No service tax on maintenance services provided by builder under Statutory Obligation

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...