https://www.taxtmi.com/caselaws?id=260989 The tribunal upheld the service tax demand on Annual Maintenance Charges (AMC) collected by the appellant from lessees, distinguishing AMC from lease rent as falling under Management, Maintenance, and Repair service. The appellant was required to make a pre-deposit of around Rs. 5 lakhs within four weeks to continue the appeal process, with compliance necessary by a specified date. Failure to comply would lead to appeal dismissal for non-payment, emphasizing the importance of accurate tax calculations and payments in such cases. en-us Mon, 27 Apr 2015 00:00:00 +0530 Mon, 29 Jun 2015 06:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260989 The tribunal upheld the service tax demand on Annual Maintenance Charges (AMC) collected by the appellant from lessees, distinguishing AMC from lease rent as falling under Management, Maintenance, and Repair service. The appellant was required to make a pre-deposit of around Rs. 5 lakhs within four weeks to continue the appeal process, with compliance necessary by a specified date. Failure to comply would lead to appeal dismissal for non-payment, emphasizing the importance of accurate tax calculations and payments in such cases. Case-Laws Service Tax Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260989