https://www.taxtmi.com/caselaws?id=361889 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the department's appeal regarding the demand of service tax on maintenance charges collected by the respondent. The charges were deemed reimbursement expenses for electricity and water and not subject to service tax under the category of Management, Maintenance, or Repair Service. The Tribunal referenced a previous case to support this conclusion, ultimately finding the demand for service tax unjustified in this instance. en-us Thu, 01 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361889 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the department's appeal regarding the demand of service tax on maintenance charges collected by the respondent. The charges were deemed reimbursement expenses for electricity and water and not subject to service tax under the category of Management, Maintenance, or Repair Service. The Tribunal referenced a previous case to support this conclusion, ultimately finding the demand for service tax unjustified in this instance. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361889