https://www.taxtmi.com/caselaws?id=797195 Service tax applies to the portion of a Maintenance Fund actually used by a developer to maintain common areas and amenities before formation of a housing society. The developer undertakes maintenance for consideration, bringing that activity within taxable maintenance, management and repair service. In contrast, a Corpus Fund and unutilised Maintenance Fund transferred intact to the housing society do not represent consideration where no service was agreed or rendered against them. Tax liability is therefore confined to funds deployed for maintenance, and any penalty is correspondingly limited. en-us Mon, 03 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797195 Service tax applies to the portion of a Maintenance Fund actually used by a developer to maintain common areas and amenities before formation of a housing society. The developer undertakes maintenance for consideration, bringing that activity within taxable maintenance, management and repair service. In contrast, a Corpus Fund and unutilised Maintenance Fund transferred intact to the housing society do not represent consideration where no service was agreed or rendered against them. Tax liability is therefore confined to funds deployed for maintenance, and any penalty is correspondingly limited. Case-Laws Service Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797195