Bombay High Court Dismisses Revenue Appeals in Service Tax on Maintenance Charges — Management, Maintenance or Repair Service Not Attracted. Amounts collected as maintenance charges for upkeep of apartment premises are not subject to service tax under the Finance Act, 1994.
25 Jan 2018The judgment involves three appeals filed by the Commissioner of Service Tax/Central Excise against orders of the Customs, Excise & Service Tax Appell...
