https://www.taxtmi.com/forum/issue?id=116632 Advance maintenance amounts collected by the developer at sale are advances for Management, Maintenance or Repair Service and are taxable at the time of receipt under the point-of-taxation rules; characterization focuses on maintenance rather than development and tax liability arises on receipt, not upon transfer to the service society. en-us Wed, 19 Aug 2020 14:41:34 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116632 Advance maintenance amounts collected by the developer at sale are advances for Management, Maintenance or Repair Service and are taxable at the time of receipt under the point-of-taxation rules; characterization focuses on maintenance rather than development and tax liability arises on receipt, not upon transfer to the service society. Discussion-Forum Service Tax Wed, 19 Aug 2020 14:41:34 +0530 https://www.taxtmi.com/forum/issue?id=116632