Service Tax Not Applicable on Maintenance Security Deposit Held Without Providing Services, Court Rules.

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....Levy of Service Tax - maintenance security deposit - whether any service on this amount was provided or not - The respondent has not received any consideration for maintenance of the complexes and the maintenance deposit was only held by it in custody for subsequent transfer to the society. - Demand of service tax do not sustain, as there is no rendition of any service, for the said amount - AT....