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2016 (3) TMI 953 - AT - Service TaxClassification of services provided for the period prior to 01.05.2006 and during the period 2005-06 to 2009-10 - Whether services of maintenance or repair i.e. operation of cooling water system, operation of raw water plant, operation of MP boilers & operation of IG plant & compressed Air system provided by the appellant comes under Management, Maintenance or Repairs - Held that:- the action of the respondent is management of immovable property and nothing has brought to our notice which indicates that the respondent were engaged for and doing “Management Maintenance or Repairs” services. Therefore, the services provided by the appellant do not come under Management, Maintenance or Repairs. - Decided against the revenue
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