Tag Archives: maintenance charges

One time maintenance charges collected from Buyers not liable for Service tax

By | November 8, 2015

 Summary of Decision :- It has been held that the appellant are not in the business of maintenance and repair or management of immovable property. They are collecting one time maintenance charges from their buyers to whom they have sold the flats. They are only paying on behalf of various buyers (as trustees) of flats… Read More »