https://www.taxtmi.com/caselaws?id=373606 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Order-in-Appeal. It held that maintenance charges for common areas of a business premises taken on rent qualified as eligible input services under the relevant definition. The Tribunal found that the maintenance charges were indirectly related to the business and essential for its proper functioning, falling within the definition of input services. As a result, no penalty was imposed, and there was no intention of tax evasion. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 07:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373606 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the Order-in-Appeal. It held that maintenance charges for common areas of a business premises taken on rent qualified as eligible input services under the relevant definition. The Tribunal found that the maintenance charges were indirectly related to the business and essential for its proper functioning, falling within the definition of input services. As a result, no penalty was imposed, and there was no intention of tax evasion. Case-Laws Central Excise Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373606