2013 (7) TMI 818

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..... maintenance fees collected - Revenue held that activity undertaken is under category of Management, maintenance and repair services - Held that:- According to Section 5 of Maharashtra Ownership of Flats (Regulation) Act, 1963, appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these activity in the capaci .....

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..... lats before handing over the possession of such flats, the appellant collected the development and maintenance fees from the flat buyers as the promoter is liable to discharge payments towards outgoing expenses including any municipal local taxes, property tax, water charges, electric charges, revenue assessment or interest or any mandatory charges under the provisions of Section 5 of Maharashtra .....

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..... ty tariff etc. on behalf of the flat owners and the appellant has undertaken these activity in the capacity of an executor. Therefore, the appellant has not rendered nay management, maintenance or repair services. Therefore, the impugned demand is not sustainable in law. Accordingly, he prays for grant of stay. He also relies on the decision of this Tribunal in the case of Lake View Developers vid .....

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