Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 279 - AT - Service TaxService tax liability - management, maintenance or repair services for maintaining tubewal, street lights and fountains by Municipal Council, Nangal - Held that:- it is found that as per section 98(1) of the Finance Act, 1994 the exemption has been granted in respect of, management, maintenance or repair service to non commercial government building. Therefore, the issue is before us for consideration is that whether Tubewal, Street lights or Fountains do qualify as government building or not. Admittedly, building has not been defined under CEA, Rules or Notification therein. Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains, tubewal and street lights do classify under the management, maintenance or repair service. - Decided against the appellant
|