https://www.taxtmi.com/caselaws?id=448121 Maintenance charges collected under the governing regulations were treated as a statutory levy, not as consideration for a taxable service. The Tribunal held that the charges were compulsory and imposed under the regulatory framework until maintenance of roads, water supply, drainage, street lights and allied services was taken over by the local authority. Because the levy arose from statute rather than a voluntary contractual arrangement, the service tax demand could not be sustained. The resulting effect was that the maintenance charges fell outside the scope of service tax, in favour of the assessee. en-us Fri, 05 Jan 2024 00:00:00 +0530 Thu, 11 Jan 2024 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448121 Maintenance charges collected under the governing regulations were treated as a statutory levy, not as consideration for a taxable service. The Tribunal held that the charges were compulsory and imposed under the regulatory framework until maintenance of roads, water supply, drainage, street lights and allied services was taken over by the local authority. Because the levy arose from statute rather than a voluntary contractual arrangement, the service tax demand could not be sustained. The resulting effect was that the maintenance charges fell outside the scope of service tax, in favour of the assessee. Case-Laws Service Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448121