https://www.taxtmi.com/caselaws?id=190637 The judgment addressed the assessment of service tax under "Goods Transport Agency Service" and "Management, Maintenance or Repair." The court ruled that the provision of services under "Management, Maintenance or Repair" before the execution of sale deeds did not constitute a taxable service as it was not provided from one person to another. The petitioner was granted a waiver of pre-deposit and further proceedings were stayed upon remittance of the assessed Service Tax for Goods Transport Agency Service within a specified time frame. en-us Mon, 13 May 2013 00:00:00 +0530 Tue, 21 Feb 2017 11:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190637 The judgment addressed the assessment of service tax under "Goods Transport Agency Service" and "Management, Maintenance or Repair." The court ruled that the provision of services under "Management, Maintenance or Repair" before the execution of sale deeds did not constitute a taxable service as it was not provided from one person to another. The petitioner was granted a waiver of pre-deposit and further proceedings were stayed upon remittance of the assessed Service Tax for Goods Transport Agency Service within a specified time frame. Case-Laws Service Tax Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190637