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2013 (3) TMI 80 - AT - Service TaxService tax on Repair and maintenance of building - assessee contended that repairs/maintenance pertains to a property belonging to the Ministry of Defence and did not involve any commercial element, they were exempted - revenue contended that demand of service tax is under ‘Repairs or Maintenance Service’, the definition of which does not distinguish properties used for commerce or industry from those not put to such use. It is further submitted that the activity in question was undertaken by the appellant mostly on movable properties and therefore they cannot claim the benefit of the clarification of Ministry of Finance (MOF) referred to in para 12 of the Tribunal’s Order in National Refrigeration case. Held that:- appellant has not made out a prima facie case - pre deposit ordered partly.
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