https://www.taxtmi.com/caselaws?id=446183 The Tribunal held that the appellant is not liable to pay service tax on the amounts received from the Resident Welfare Society for water supply and maintenance services. It concluded that such services do not fall under the taxable category of Management, Maintenance, or Repair as per Section 65(64) of the Finance Act, 1994. The demand for service tax, along with interest and penalty, was deemed unsustainable. Consequently, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant. en-us Mon, 16 Oct 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446183 The Tribunal held that the appellant is not liable to pay service tax on the amounts received from the Resident Welfare Society for water supply and maintenance services. It concluded that such services do not fall under the taxable category of Management, Maintenance, or Repair as per Section 65(64) of the Finance Act, 1994. The demand for service tax, along with interest and penalty, was deemed unsustainable. Consequently, the Tribunal set aside the impugned order, allowing the appeal in favor of the appellant. Case-Laws Service Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446183