Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 693 - CESTAT MUMBAIDemand of service tax - Maintenance of garden - Maintenance of Raj Bhawan exempted from tax - Revenue contends that services have been rendered in respect of landscape and garden and not in respect to the road and Government buildings - Held that:- Services in relation to the maintenance of road divider is covered under the provisions of Section 97 of the Finance Act, and the garden which is part of the Raj Bhavan forms part of the Government building. Accordingly, this maintenance service is exempt under Section 98 of the Finance Act. It is vehemently argued by the appellant that the appellate Commissioner have failed to consider the case under Sections 97 & 98 and ordered pre-deposit without considering the important aspect in this case - appellate Commissioner should have considered the applicability of the Sections 97 & 98 before passing any order for pre-deposit as the same goes to the root of the matter. - matter remanded back - Decided in favour of assessee.
|