https://www.taxtmi.com/caselaws?id=359228 The Tribunal held that maintenance charges collected for construction of residential complexes were not taxable under Service Tax, as they were collected under statutory obligations of the Maharashtra Ownership Flats Act. The respondent was deemed to act as a trustee or pure agent in compliance with the Act, not providing maintenance or repair services. The Tribunal distinguished the case from previous judgments, emphasizing the specific provisions of the Maharashtra Act. Consequently, the Tribunal upheld the decision in favor of the respondent, dismissing the Revenue's appeal. 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 The Tribunal held that maintenance charges collected for construction of residential complexes were not taxable under Service Tax, as they were collected under statutory obligations of the Maharashtra Ownership Flats Act. The respondent was deemed to act as a trustee or pure agent in compliance with the Act, not providing maintenance or repair services. The Tribunal distinguished the case from previous judgments, emphasizing the specific provisions of the Maharashtra Act. Consequently, the Tribunal upheld the decision in favor of the respondent, dismissing the Revenue's appeal. Case-Laws Service Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359228