Management, Maintenance and Repair Services - activity of ...

Case Laws Service Tax

July 4, 2023

Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and restoring those documents was charging its clients viz. banks/Financial Institutes for the same, for keeping those documents in its safe custody/security also appellant was receiving consideration - while doing this activity for their clients, the appellants were actually rendering the service of ‘Maintenance, Management or Repair Service’. - AT

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Management, Maintenance and Repair Services - activity of ...

Case Laws Service Tax

July 4, 2023

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