https://www.taxtmi.com/caselaws?id=263332 Amounts collected by a builder from flat purchasers as one-time maintenance or corpus contribution for common area upkeep until formation of the co-operative society were held not to be consideration for taxable maintenance and repair services, because the builder acted only in a temporary custodial or trustee capacity and was not carrying on an independent maintenance business. On the delay issue, the explanation based on swine flu and surrounding circumstances was accepted as reasonable cause, and refusal to condone the delay was found unjustified. The service tax demand on the impugned collections was therefore set aside, with consequential relief. en-us Tue, 07 Jul 2015 00:00:00 +0530 Mon, 31 Aug 2015 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263332 Amounts collected by a builder from flat purchasers as one-time maintenance or corpus contribution for common area upkeep until formation of the co-operative society were held not to be consideration for taxable maintenance and repair services, because the builder acted only in a temporary custodial or trustee capacity and was not carrying on an independent maintenance business. On the delay issue, the explanation based on swine flu and surrounding circumstances was accepted as reasonable cause, and refusal to condone the delay was found unjustified. The service tax demand on the impugned collections was therefore set aside, with consequential relief. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263332