https://www.taxtmi.com/caselaws?id=797879 Maintenance and repair activities involving transfer of property in goods taxable as a sale, supported by consumption records and VAT payment, fall within composite works contracts rather than taxable management, maintenance or repair services. The goods component cannot be subjected to service tax, making denial of abatement and related tax, interest and penalties unsustainable. Electricity supplied to individual flat owners for consideration is goods sold, not a service, and the related receipts fall outside the service-tax charge. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797879 Maintenance and repair activities involving transfer of property in goods taxable as a sale, supported by consumption records and VAT payment, fall within composite works contracts rather than taxable management, maintenance or repair services. The goods component cannot be subjected to service tax, making denial of abatement and related tax, interest and penalties unsustainable. Electricity supplied to individual flat owners for consideration is goods sold, not a service, and the related receipts fall outside the service-tax charge. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797879