2008 (12) TMI 175

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 16.6.05. He submits that it cannot be treated as repair under the "Maintenance and Repair Service", which is not applicable herein, and therefore, the demand of tax and penalty are not sustainable - matter remanded - 503 of 2007 - - - Dated:- 5-12-2008 - Mr. M. Veeraiyan, and Mr. P.K. Das, JJ. Shri V. Kakaria, Advocate for the appellant. Shri A.K. Madan, Authorized Departmental Represe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of commercial/residential complexes' service effective from 16.6.05. He submits that it cannot be treated as repair under the 'Maintenance and Repair Service', which is not applicable herein, and therefore, the demand of tax and penalty are not sustainable. 4. Learned DR on behalf of the Revenue reiterates the finding of the Commissioner (Appeals). He submits that the activities undertaken b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X