High Court Affirms CESTAT's Ruling: Maintenance Charges Not Taxable as Management or Repair Services Under Service Tax Provisions.

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....Levy of service tax - maintenance charges for upkeep of the apartment or premises - whether the CESTAT was right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting amount from prospective flat buyers, for maintaining the building, in the guise of deposits which is not returnable? - Appeal of the revenue dismissed - HC....