Service Tax on deposit collected by builder for Repair & Maintenance

Commissioner of Service Tax Vs. M/s. Crescendo Associates (Bombay High Court) 1. This Appeal under Section 83 of the Finance Act, 1944 read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15 September 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (“the Tribunal”). 2. The Revenue in Appeal urges the following questions of law for our consideration:­ (a) Whether on the facts and circumstances of the case and in law was the Tribunal right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting ...