https://www.taxtmi.com/caselaws?id=270192 The appellate tribunal upheld the lower authorities' decisions, confirming the service tax liability under the "Management, Maintenance or Repair services" category for services provided in a contract with Nashik Municipal Corporation. The tribunal emphasized the profit-sharing arrangement based on energy savings, ownership of equipment, and control aspects, rejecting arguments of self-service and legal fiction. The Revenue's appeal was dismissed, and the respondent's Cross Objection was disposed of, affirming the tax liability determination. en-us Fri, 07 Aug 2015 00:00:00 +0530 Fri, 13 May 2016 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270192 The appellate tribunal upheld the lower authorities' decisions, confirming the service tax liability under the "Management, Maintenance or Repair services" category for services provided in a contract with Nashik Municipal Corporation. The tribunal emphasized the profit-sharing arrangement based on energy savings, ownership of equipment, and control aspects, rejecting arguments of self-service and legal fiction. The Revenue's appeal was dismissed, and the respondent's Cross Objection was disposed of, affirming the tax liability determination. Case-Laws Service Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270192