https://www.taxtmi.com/highlights?id=70710 Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and restoring those documents was charging its clients viz. banks/Financial Institutes for the same, for keeping those documents in its safe custody/security also appellant was receiving consideration - while doing this activity for their clients, the appellants were actually rendering the service of ‘Maintenance, Management or Repair Service’. - AT en-us Tue, 04 Jul 2023 08:55:41 +0530 Tue, 04 Jul 2023 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70710 Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and restoring those documents was charging its clients viz. banks/Financial Institutes for the same, for keeping those documents in its safe custody/security also appellant was receiving consideration - while doing this activity for their clients, the appellants were actually rendering the service of ‘Maintenance, Management or Repair Service’. - AT Highlights Service Tax Tue, 04 Jul 2023 08:55:41 +0530 https://www.taxtmi.com/highlights?id=70710