{"id":576,"date":"2018-04-30T11:54:12","date_gmt":"2018-04-30T11:54:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cst-v-shri-krishna-chaitanya-enterprises-bomhc-www-itatonline-org\/"},"modified":"2019-02-10T08:01:22","modified_gmt":"2019-02-10T08:01:22","slug":"cst-v-shri-krishna-chaitanya-enterprises-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cst-v-shri-krishna-chaitanya-enterprises-bomhc-www-itatonline-org\/","title":{"rendered":"CST v. Shri. Krishna Chaitanya Enterprises(2019) 173 DTR 129 (Bom)HC) , www.itatonline.org\/GST v.Green Valley Developers ( 2019) 173 DTR 129   (Bom)HC) , www.itatonline.org GST v.Kumar  Beheary Rathi ( 2019) 173 DTR 129   (Bom)HC) , www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Court held that ; Under the MOFA, the builder\/ developer is under a statutory obligation to look after the day-to-day upkeep, maintenance and repair of the property till conveyance to the co-op society. Such maintenance of the structure is not rendering a taxable service as per s. 65 (64) of the Finance Act, 1994.( CEA No,. 289 of 2016, dt.25.01.2018.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service tax \u2013 Finance Act, 1994<br \/>\nS.65:Service-tax on maintenance of property-Under the MOFA, the builder\/ developer is under a statutory obligation to look after the day-to-day upkeep, maintenance and repair of the property till conveyance to the co-op society. Such maintenance of the structure is not rendering a taxable service as per S. 65 (64) of the Finance Act, 1994<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-576","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=576"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/576\/revisions"}],"predecessor-version":[{"id":3934,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/576\/revisions\/3934"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}