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2014 (12) TMI 916 - CESTAT NEW DELHILevy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - Held that:- Prima Facie it is incorrect to say that services rendered by them prior to 01.06.2007 will not be liable to service tax merely because they could be classified under works contract service with effect from 01.06.2007, because prior to 01.06.2007 the classification of their services will be as per the provisions existing then. As regards the main contention of the appellants that the services rendered to IIT Kanpur were not liable to service tax is view of the retrospective amendment referred to above, it is to submit that the said retrospective amendment is applicable only to non-commercial Government buildings. It is obvious that the buildings of IIT Kanpur are not Government buildings because IIT Kanpur is neither ‘government’ nor any Department thereof. Obviously then the benefit of said retrospective amendment is not available to the appellants. While detailed analysis of all the facts and appellants' contentions can be taken up only at the time of final hearing, it is seen that the appellant have not been able to make out a prima facie case to justify waiver of pre-deposit of service tax demanded and interest leviable thereon. - entire service tax directed to be deposited - however interest and penalty stayed - stay granted partly.
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