https://www.taxtmi.com/caselaws?id=359228 Maintenance charges collected by a builder from flat purchasers under the Maharashtra Ownership Flats Act were not taxable as maintenance or repair service where the builder merely discharged statutory obligations, maintained separate accounts, and passed the amounts on to actual service providers and authorities on a cost-to-cost basis. The builder was treated as a conduit or pure agent, not as a person itself providing maintenance, repair, or immovable property management services. The contrary Revenue view was said to be inapplicable on these facts, including because it did not account for the Maharashtra statutory framework. en-us Wed, 11 Apr 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359228 Maintenance charges collected by a builder from flat purchasers under the Maharashtra Ownership Flats Act were not taxable as maintenance or repair service where the builder merely discharged statutory obligations, maintained separate accounts, and passed the amounts on to actual service providers and authorities on a cost-to-cost basis. The builder was treated as a conduit or pure agent, not as a person itself providing maintenance, repair, or immovable property management services. The contrary Revenue view was said to be inapplicable on these facts, including because it did not account for the Maharashtra statutory framework. Case-Laws Service Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359228