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2013 (2) TMI 611 - CESTAT BANGALOREManagement, Maintenance or Repair Service - period from 16-6-2005 to 30-9-2008 - activities connected with roads, which included repairs, restoration, improvement and re-asphalting of the existing roads - held that:- The rival contentions with reference to the definition of the three services viz. ‘commercial or industrial construction service’, ‘works contract service’ and ‘management, maintenance or repair service’ indicate that the question whether the roads repaired/renovated/maintained/asphalted by the appellant could be considered to be an ‘immovable property’ within the meaning of this expression found in the definition of ‘management, maintenance or repair service’ is highly debatable. - stay granted
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