https://www.taxtmi.com/caselaws?id=794093 Pure sale or redistribution of electricity was held not to fall within management, maintenance or repair service, because electricity is goods and receipts for its supply cannot be re-characterised as service consideration merely due to distribution arrangements. Refundable maintenance deposits collected from tenants or unit holders were also not taxable, as they were financial safeguards payable back and adjustable only on default; in the absence of evidence of actual adjustment during the relevant period, they could not be treated as advance consideration for a taxable service. The service tax demand, interest, and consequential penalty were therefore set aside. en-us Tue, 23 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794093 Pure sale or redistribution of electricity was held not to fall within management, maintenance or repair service, because electricity is goods and receipts for its supply cannot be re-characterised as service consideration merely due to distribution arrangements. Refundable maintenance deposits collected from tenants or unit holders were also not taxable, as they were financial safeguards payable back and adjustable only on default; in the absence of evidence of actual adjustment during the relevant period, they could not be treated as advance consideration for a taxable service. The service tax demand, interest, and consequential penalty were therefore set aside. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794093