TMI Blog2012 (9) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on the ground that the applicant was providing maintenance and repair service which is taxable - Held that:- As per the Board's circular No.89/7/2006 dated 18.12.2006 that activities performed by a public authority under the provisions of law are not taxable under the Service Tax. Since applicant is a public authority hence pre-deposit of service tax, interest and penalties is waived and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting a fee fixed by the Government of Maharashtra. The Revenue issued a show cause notice demanding service tax on the ground that the applicant was providing maintenance and repair service which is taxable. As per the revenue, the collection of fee from the lessees in respect of roads, water, street light etc. and maintaining the same amounts to a taxable service as per clause 64 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Finance Act, management and maintenance of repair service under a contract is a taxable service hence the demand is rightly made. 5. We find that the Commissioner (Appeals) in the impugned order in para 5.3 held that the applicant is a public authority and the same finding is in para 5.9 of the impugned order. The Board's circular dated 18.12.2006 relied upon by the applicant and reprod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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