https://www.taxtmi.com/caselaws?id=182701 The Appellate Tribunal confirmed the service tax under the 'Maintenance Service' category for a registered Service Tax provider offering facility management services, including Air-conditioning and Electricity services. The Tribunal ruled that the cost of diesel and diluted water used in providing these services should be included in the total cost for service tax purposes. Despite the appellant's profit-making status and absence of financial difficulty, the Tribunal required a deposit of Rupees Five Crores within 12 weeks for the appeal hearing to proceed, considering the contentious nature of the issue. Compliance was mandated for the appeal process to continue, with recovery stayed during the appeal's pendency. en-us Mon, 15 Jun 2015 00:00:00 +0530 Tue, 17 May 2016 23:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182701 The Appellate Tribunal confirmed the service tax under the 'Maintenance Service' category for a registered Service Tax provider offering facility management services, including Air-conditioning and Electricity services. The Tribunal ruled that the cost of diesel and diluted water used in providing these services should be included in the total cost for service tax purposes. Despite the appellant's profit-making status and absence of financial difficulty, the Tribunal required a deposit of Rupees Five Crores within 12 weeks for the appeal hearing to proceed, considering the contentious nature of the issue. Compliance was mandated for the appeal process to continue, with recovery stayed during the appeal's pendency. Case-Laws Service Tax Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182701