https://www.taxtmi.com/caselaws?id=348314 The Tribunal dismissed both the Revenue's appeal and the respondent's cross-objection, upholding the Original Authority's decision. The respondent was found not liable for service tax under "management consultancy service," "real estate agent service," and "maintenance or repair service." However, the Tribunal confirmed the service tax liability on maintenance charges collected from property owners and upheld penalties due to the respondent's failure to demonstrate a bonafide belief for non-payment of service tax. en-us Wed, 23 Aug 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348314 The Tribunal dismissed both the Revenue's appeal and the respondent's cross-objection, upholding the Original Authority's decision. The respondent was found not liable for service tax under "management consultancy service," "real estate agent service," and "maintenance or repair service." However, the Tribunal confirmed the service tax liability on maintenance charges collected from property owners and upheld penalties due to the respondent's failure to demonstrate a bonafide belief for non-payment of service tax. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348314