The appellants had collected certain amounts from their customers under the heading 'common area maintenance deposit', which was required to be utilized for maintenance of common area of the society, such as stairs, terrace, parking, water charges, municipal taxes, etc. Till the society is formed of the flat owners, the appellant would maintain a separate account of such collection and outgoings and transfer whatever balance amounts (with interest) available to the society. The amount was collected from the flat owners under the provisions of Maharashtra Ownership Flats (Regulation of the Promotion of Construction, sale, management and transfer) Act, 1963. Cestat Mumbai in Goel Nitron Constructions[2015] 62 taxmann.com 333 JULY 7, 2015 following Kumar Beheray Rathi Appeal Nos. ST/137, 138, 139 & 140/2008 - Mum, dated 18-11-2013 held that no service tax is leviable on such one time maintenance charges till housing society is formed