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2019 (8) TMI 1704 - AT - Service TaxLevy/non-levy of Service Tax - activities of repair and maintenance of buildings/ civil structures, belonging to the Ministry of Defense - period from July’ 2003 to March’ 2008 - HELD THAT:- It is an admitted fact on record that during the disputed period from July’ 2003 to March’ 2008, the appellant had undertaken the activities of repair and maintenance of buildings/ civil structures, belonging to the Ministry of Defense. Such activities cannot be termed as commercial in nature, in order to be categorized as taxable service under MMRS. Further, Section 98 ibid mandates that no service tax shall be levied or collected in respect of MMRS provided for non-commercial buildings during the period from 16.06.2005 till the date, on which Section 66B was inserted in the service tax statute - Admittedly, in this case, the period of dispute is covered within the period prescribed under Section 98 ibid. Thus, the appellant should be entitled for the special provisions contained in Section 98 ibid for non levy of service tax on the services provided by it for the building/ civil structure of Ministry of Defense. The provisions of Section 98 ibid and their application to the facts of the present case have not been discussed by the learned Commissioner (Appeals) in the impugned order dated 17.08.2010, may be owing to the reason that the said provisions were incorporated in the statute book before passing of the impugned order - the matter must be remanded to the learned Commissioner (Appeals) to examine the said statutory provisions and thereafter to decide the appeal, with proper findings whether, the appellant should be entitled for the benefit contained in the said statutory provision - appeal allowed by way of remand.
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