https://www.taxtmi.com/caselaws?id=355635 Maintenance charges collected by a builder or promoter from flat purchasers for upkeep of the building and common facilities were held not to constitute taxable management, maintenance or repair service under the Finance Act, 1994. The Court reasoned that, under MOFA, the promoter bears continuing statutory obligations to maintain, safeguard and repair the property until conveyance and formation of the purchasers' collective body are completed. Amounts collected in discharge of those obligations were integrally connected with the statutory scheme and were not treated as a contractor-like taxable service. The Revenue's challenge failed, and the appeals were dismissed. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355635 Maintenance charges collected by a builder or promoter from flat purchasers for upkeep of the building and common facilities were held not to constitute taxable management, maintenance or repair service under the Finance Act, 1994. The Court reasoned that, under MOFA, the promoter bears continuing statutory obligations to maintain, safeguard and repair the property until conveyance and formation of the purchasers' collective body are completed. Amounts collected in discharge of those obligations were integrally connected with the statutory scheme and were not treated as a contractor-like taxable service. The Revenue's challenge failed, and the appeals were dismissed. Case-Laws Service Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355635