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2010 (12) TMI 66 - AT - Service TaxManagement, maintenance or repair of immovable property - activity of maintenance of roads, construction of drainage, upgradation of sidewalks, asphalting of roads etc - Held that: - there could be a construction activity and also there could be supply of materials. In the entire orders-in-original, the Adjudicating Authority has addressed himself only to the issue of inclusion of the appellants activity under the category of maintenance, management or repairs, services but has not considered the factual position as regards the construction activity and supplies aspect. - matter remitted back to adjudicating authority in view of circular dated 23/2/2009.
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