2013 (11) TMI 1071

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..... capacity of an executor. Therefore, the appellant has not rendered any management, maintenance or repair services - In view of provisions of Section 5 of the Maharashtra Ownership Flats (Regulation) Act, 1963, prima facie case is in favour of assessee - Stay granted. - ST/140/12 - Stay Order No. S/848/2013-WZB/C-I(CSTB) - Dated:- 3-6-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For th .....

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..... on 5 of Maharashtra Ownership Flat (Regulation) Act, 1963. On completion of construction while handing over the possession, the developer returns the balance amount, if any, after debiting the expenses. The department was of the view that the activity undertaken by the appellant as per the provisions of Section 5 of the aforesaid Act comes under the category of Management, Maintenance and repair .....

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..... ew Developers vide Order No. S/416/13/CSTB/C-I dated 19/03/2013, wherein stay has been granted by this Tribunal in a similar matter. It is his further submission that in respect of the various services such as cleaning services, lift maintenance etc. individual service providers have discharged the Service tax liability. 4. The Ld. Dy. Commissioner (AR) appearing for the Revenue reiterates the f .....

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