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Maintenance Charges
Maintenance Charges received from Corporate Members are Governed by Principle of Mutuality Exempted from Tax: ITAT [Read Order]
October 10, 2023
No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]
January 5, 2023
Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]
November 1, 2022
GST Paid on Maintenance Charges by Co-operative Housing Society, not eligible to claim ITC in the cases of Replacement of Existing Elevator: AAR [Read Order]
February 12, 2020
GST applicable on Whole Amount of Maintenance Charges collected by RWA If It exceeds Rs. 7500: CBIC [Read Circular]
July 24, 2019
Builder not liable to pay Service Tax on ‘One-Time’ Maintenance Charges collected from Flat Buyers: Bombay HC [Read Judgment]
October 3, 2018
Reimbursement of Car Running and Maintenance Charges to Employees amount to ‘ Perquisites ’, TDS Applicable: ITAT [Read Order]
June 24, 2018
Maintenance Charges Collected as Reimbursements Not Liable to Service Tax: CESTAT [Read Order]
May 6, 2018
Builder not Liable to pay Service Tax for providing Maintenance Services under Statutory Obligation: Bombay HC [Read Judgment]
February 19, 2018
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