Taxing Entire Income Under Single Service Without Disaggregation Lacks Wherewithal

Varad Vinayak Gardens Vs Commissioner of Service Tax – VI (CESTAT Mumbai)

CESTAT Mumbai held that taxing entirety of income as consideration under ‘management, maintenance or repair service’ without disaggregating consideration among several activities is lack of wherewithal. Accordingly, order set aside and matter remanded back.

Facts- Appellant-assessee had entered into a contract with the Municipal Corporation of Greater Mumbai for establishment and upkeep of gardens, including safety and security of the premises, on which tax liability had not

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