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Important Amendments by The Finance (No. 2) Act, 2024 – Charitable Trusts
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Important Amendments by The Finance (No. 2) Act, 2024 – Capital Gains
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Important Amendments by The Finance (No. 2) Act, 2024 – Buy-Back of Shares
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Important Amendments by The Finance (No. 2) Act, 2024 – Re-Assessment Procedures
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Important Amendments by The Finance (No. 2) Act, 2024 – Block Assessment
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Important Amendments By The Finance (No. 2) Act, 2024 – Other Important Amendments
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
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January 2016

[2015] 63 taxmann.com 20 (Mumbai – CESTAT) Hiranandani Constructions (P) Ltd. vs. Commissioner of Central Excise, Thane-I

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants

Reading Time 1 mins

Maintenance Charges collected by builders from prospective buyers for payment of local taxes and other charges would not attract service tax.

Facts
The adjudicating authority held that the maintenance charges recovered from the prospective flat buyers towards management, maintenance or repair service are liable for service tax.

Held
Relying upon decision of Tribunal in the case of Kumar Beheray Rathi vs. CCE [2013-TIOL-1806-CESTAT-MUM] and Goel Nitron Constructions vs. CCE [2015-TIOL-1787- CESTAT-MUM], it was held that no service tax liability arises on the appellant under the category ‘Management, Maintenance or Repair Service’ for the amounts collected by them from the prospective flat owners.

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January 2016

[2015] 63 taxmann.com 20 (Mumbai – CESTAT) Hiranandani Constructions (P) Ltd. vs. Commissioner of Central Excise, Thane-I

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January 2016

[2015] 63 taxmann.com 20 (Mumbai – CESTAT) Hiranandani Constructions (P) Ltd. vs. Commissioner of Central Excise, Thane-I

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