Maintenance Charges Collected from Tenants Not Liable to Service Tax under “Management, Maintenance or Repair Service”: CESTAT

The CESTAT has ruled that "maintenance charges collected from tenants are not liable to service tax" under a "management, maintenance, or repair service." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.