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Service Tax in relation to Maintenance or Repair Service

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Service Tax – taxability of services provided in relation to maintenance or repair of immovable property under statutory duty/function on behalf of the State Govt. - leasing the Govt. land and collecting charges for maintenance of street light and repair and maintenance of roads, etc – demand under Repair and Maintenance service

HELD - even if these charges are statutorily prescribed, they remain a consideration for rendition of service. There is nothing in Section 66 of the Finance Act, 1994 which implies that if charges for rendition of taxable service are statutorily prescribed the same would not be liable to service tax. Similarly, there is nothing in Section 65 to imply that a service rendered as part of statutory duty/obligation will not be treated as taxable service even if it satisfied the definition of any of the taxable services

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Guest Wednesday, 18 September 2019

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