https://www.taxtmi.com/caselaws?id=239891 Collection of development and maintenance amounts from flat purchasers under Section 5 of the Maharashtra Ownership Flats (Regulation) Act, 1963 was treated as requiring closer scrutiny before classifying the activity as management, maintenance and repair service. On a prima facie view, the appellant showed sufficient grounds to resist coercive recovery while the appeal was pending, because the Revenue's demand required further examination. The tribunal therefore granted unconditional waiver of pre-deposit and stayed recovery during the pendency of the appeal. en-us Mon, 03 Jun 2013 00:00:00 +0530 Sat, 23 Nov 2013 23:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239891 Collection of development and maintenance amounts from flat purchasers under Section 5 of the Maharashtra Ownership Flats (Regulation) Act, 1963 was treated as requiring closer scrutiny before classifying the activity as management, maintenance and repair service. On a prima facie view, the appellant showed sufficient grounds to resist coercive recovery while the appeal was pending, because the Revenue's demand required further examination. The tribunal therefore granted unconditional waiver of pre-deposit and stayed recovery during the pendency of the appeal. Case-Laws Service Tax Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239891