https://www.taxtmi.com/caselaws?id=272325 The Tribunal upheld the service tax demand for Management, Maintenance, and Repair Services, ruling that the notional interest collected by the appellant represented the value of taxable service. The appellant's argument regarding the applicability of a specific notification was dismissed as the appellant was not considered a resident welfare association. The Tribunal ordered a pre-deposit of Rs. 3.3 lakhs under section 35F of the Central Excise Act, 1944, with the appeal's dismissal threatened if the deposit was not made within six weeks. en-us Tue, 07 Jul 2015 00:00:00 +0530 Sat, 05 Mar 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272325 The Tribunal upheld the service tax demand for Management, Maintenance, and Repair Services, ruling that the notional interest collected by the appellant represented the value of taxable service. The appellant's argument regarding the applicability of a specific notification was dismissed as the appellant was not considered a resident welfare association. The Tribunal ordered a pre-deposit of Rs. 3.3 lakhs under section 35F of the Central Excise Act, 1944, with the appeal's dismissal threatened if the deposit was not made within six weeks. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272325