https://www.taxtmi.com/caselaws?id=788878 Amenities in a residential complex, including club house facilities, were held not taxable as club or association services merely because they were available to occupants, since they were attached to the project rather than supplied by a club in the statutory sense. Electricity charges collected on meter readings and remitted to the supplier, and backup power charges unsupported by evidence of a service element, were not taxable as management, maintenance or repair services. However, interest on fixed deposits, maintenance deposits and allied common facility receipts formed part of the consideration for upkeep and management of the complex and remained taxable. The extended period of limitation was upheld because the taxable receipts were not disclosed. en-us Wed, 04 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788878 Amenities in a residential complex, including club house facilities, were held not taxable as club or association services merely because they were available to occupants, since they were attached to the project rather than supplied by a club in the statutory sense. Electricity charges collected on meter readings and remitted to the supplier, and backup power charges unsupported by evidence of a service element, were not taxable as management, maintenance or repair services. However, interest on fixed deposits, maintenance deposits and allied common facility receipts formed part of the consideration for upkeep and management of the complex and remained taxable. The extended period of limitation was upheld because the taxable receipts were not disclosed. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788878