https://www.taxtmi.com/caselaws?id=420589 The Tribunal upheld the order-in-appeal favoring the assessee and dismissing the Revenue's appeal. It was determined that the maintenance deposit collected was not subject to service tax as it was intended for transfer to a society for future maintenance, not for services provided by the respondent. The Tribunal clarified that since the respondent did not receive consideration for maintenance services during the interim period and did not utilize the deposit for such purposes, they were not liable for service tax on the deposit. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 05 Apr 2022 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420589 The Tribunal upheld the order-in-appeal favoring the assessee and dismissing the Revenue's appeal. It was determined that the maintenance deposit collected was not subject to service tax as it was intended for transfer to a society for future maintenance, not for services provided by the respondent. The Tribunal clarified that since the respondent did not receive consideration for maintenance services during the interim period and did not utilize the deposit for such purposes, they were not liable for service tax on the deposit. Case-Laws Service Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420589