https://www.taxtmi.com/forum/issue?id=105700 If ownership of infrastructure remains with the authority and it charges a composite fee for upkeep and cost recovery, the entire fee is consideration for a maintenance service; merely labelling part as recovery of capital expenditure does not exclude that part from service tax liability. If ownership is transferred after repayment, the transaction may assume a hire purchase character attracting service tax applicable to such transfers. en-us Mon, 20 May 2013 17:29:16 +0530 Thu, 23 Jan 2025 15:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105700 If ownership of infrastructure remains with the authority and it charges a composite fee for upkeep and cost recovery, the entire fee is consideration for a maintenance service; merely labelling part as recovery of capital expenditure does not exclude that part from service tax liability. If ownership is transferred after repayment, the transaction may assume a hire purchase character attracting service tax applicable to such transfers. Discussion-Forum Service Tax Mon, 20 May 2013 17:29:16 +0530 https://www.taxtmi.com/forum/issue?id=105700