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2009 (6) TMI 465 - CESTAT, NEW DELHIManagement, maintenance or repair services- The assessee company was awarded a contract by C’ Ltd. for annual maintenance of green belt in the garden. The scope of contract was restricted horticulture and landscaping, covering growing of grass, plants, trees, or fruits, vegetables, regular moving of lawns, procuring and trimming of shrubs and clearing of garden. Revenue confirms the demand under ‘maintenance or repair services’. Commissioner(Appeals) set-aside the order of original authority by holding that the assessee have not done any civil/electrical or mechanical work in relation to maintenance of park and green belt. Board’s Circular dated 27.07.2005 refers to maintenance of civil/electrical and construction work of park and green belt and not maintenance of grass, plants, trees or shrubs. Held that- there is no interfere with the order of Commissioner (Appeals), appeal filed by revenue is rejected.
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