https://www.taxtmi.com/caselaws?id=442898 Amounts collected by a developer for common facilities under the Maharashtra ownership flats regime were not taxable as management, maintenance or repair service because the developer was acting in accordance with statutory obligations and, on the same factual basis as an earlier decision in the dispute, was not the service provider. Amounts collected for club-house access were also not taxable as health and fitness service, since no evidence showed that the activity fell within that category and it had already been treated as club or association service. The Revenue's appeal failed, and the impugned demand was set aside to that extent. en-us Fri, 18 Aug 2023 00:00:00 +0530 Wed, 13 Sep 2023 09:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442898 Amounts collected by a developer for common facilities under the Maharashtra ownership flats regime were not taxable as management, maintenance or repair service because the developer was acting in accordance with statutory obligations and, on the same factual basis as an earlier decision in the dispute, was not the service provider. Amounts collected for club-house access were also not taxable as health and fitness service, since no evidence showed that the activity fell within that category and it had already been treated as club or association service. The Revenue's appeal failed, and the impugned demand was set aside to that extent. Case-Laws Service Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442898