![Maintenance Charges Collected from Tenants Not Liable to Service Tax under “Management, Maintenance or Repair Service”: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081869-service-tax-cestat-maintenance-charges-taxscan.webp "Maintenance Charges Collected from Tenants Not Liable to Service Tax under “Management, Maintenance or Repair Service”: CESTAT [Read Order]")
Maintenance Charges Collected from Tenants Not Liable to Service Tax under “Management, Maintenance or Repair Service”: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that maintenance charges collected from tenants by the...
![Maintenance Charges received from Corporate Members are Governed by Principle of Mutuality Exempted from Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maintenance-Charges-corporate-members-Governed-Principle-of-Mutuality-Exempted-Tax-ITAT-taxscan.jpg "Maintenance Charges received from Corporate Members are Governed by Principle of Mutuality Exempted from Tax: ITAT [Read Order]")
![No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/payment-of-rent-and-common-area-maintenance-charges-hcompanies-ITAT-TAXSCAN.jpg "No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]")
![Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Maintenance-Charges-Services-taxable-Income-ITAT-taxscan.jpg "Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]")
![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]](https://www.taxscan.in/wp-content/uploads/2020/02/Co-operative-Housing-Society-Maintenance-Charges-Maharashtra-AAR-Taxscan-1.jpg "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]")
GST applicable on Whole Amount of Maintenance Charges collected by RWA If It exceeds Rs. 7500: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has clarified that the Goods and Services Tax (GST) will be levied on the whole amount of maintenance charges collected by the Residence Welfare...
![GST applicable on Whole Amount of Maintenance Charges collected by RWA If It exceeds Rs. 7500: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/02/Flat-Taxscan.jpg "GST applicable on Whole Amount of Maintenance Charges collected by RWA If It exceeds Rs. 7500: CBIC [Read Circular]")
Builder not liable to pay Service Tax on 'One-Time' Maintenance Charges collected from Flat Buyers: Bombay HC [Read Judgment]
A two-judge bench of the Bombay High Court recently held that the builder is not liable to pay service tax on the 'One-time' maintenance charges collected from Flat Buyers. The Tribunal held that the...
Reimbursement of Car Running and Maintenance Charges to Employees amount to ‘ Perquisites ’, TDS Applicable: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) in the case of M/s. TCG Lifesciences Pvt. Ltd v. Income Tax Officer, held that the reimbursement of car running and maintenance charges...
![Reimbursement of Car Running and Maintenance Charges to Employees amount to ‘ Perquisites ’, TDS Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Perquisites-Taxscan.jpg "Reimbursement of Car Running and Maintenance Charges to Employees amount to ‘ Perquisites ’, TDS Applicable: ITAT [Read Order]")
![Maintenance Charges Collected as Reimbursements Not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Reimbursements-Maintenance-Charges-Taxscan.jpg "Maintenance Charges Collected as Reimbursements Not Liable to Service Tax: CESTAT [Read Order]")
Builder not Liable to pay Service Tax for providing Maintenance Services under Statutory Obligation: Bombay HC [Read Judgment]
In the case of Commissioner of Service Tax between M/s Krishna Chaitanya Enterprises, High Court of Bombay recently held that the builder or developer are not liable to pay service tax for collecting...
![Builder not Liable to pay Service Tax for providing Maintenance Services under Statutory Obligation: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/06/Builders-and-Developers.jpg "Builder not Liable to pay Service Tax for providing Maintenance Services under Statutory Obligation: Bombay HC [Read Judgment]")
Maintenance Charges & Ground Rent cannot be treated alike: Ground Rent Forms Part of Income, says Delhi HC [Read Order]
While allowing a departmental appeal against the Delhi State Industrial Infrastructure Development Corp. Ltd, a division bench of the Delhi High Court held that ground rent received by the...
![Maintenance Charges & Ground Rent cannot be treated alike: Ground Rent Forms Part of Income, says Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg "Maintenance Charges & Ground Rent cannot be treated alike: Ground Rent Forms Part of Income, says Delhi HC [Read Order]")