https://www.taxtmi.com/caselaws?id=263332 The Tribunal ruled in favor of the appellants, builders/promoters for a housing society, holding that they were not liable for service tax on maintenance charges collected from flat purchasers. The decision was based on the precedent set in a similar case. The Tribunal recognized the appellants' role as trustees managing expenses until the society formation and transferring deposit accounts to the society as per statutory obligations. The Tribunal also criticized the Commissioner for not condoning the delay in filing the appeal, acknowledging a reasonable cause for the delay. 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 The Tribunal ruled in favor of the appellants, builders/promoters for a housing society, holding that they were not liable for service tax on maintenance charges collected from flat purchasers. The decision was based on the precedent set in a similar case. The Tribunal recognized the appellants' role as trustees managing expenses until the society formation and transferring deposit accounts to the society as per statutory obligations. The Tribunal also criticized the Commissioner for not condoning the delay in filing the appeal, acknowledging a reasonable cause for the delay. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263332