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2017 (8) TMI 438 - AT - Service TaxMaintenance and repair service - repair, alteration, renovation or restoration or similar service in relation to commercial buildings and civil structures - if the service provided by the appellant is in the nature of management, maintenance and repair service or commercial and industrial construction service? - Benefit of N/N. 1/2006-ST - Held that: - A perusal of the contract provided by the appellant shows that the contract is titled as maintenance contract and a list of items of work is specified therein against which rates for the same have been mentioned. The arrangement between the service provider and the service recipient is that, as and when an item of work is required to be done, the same would be done by the service provider and the payment would be made as per the rate prescribed in the rate contract. The nature of work is clearly in the nature of regular maintenance which may include replacement of certain items or provision of certain new items - the classification under commercial and industrial construction service has to be ruled out. In these circumstances, the claim of the appellant that the service is commercial and industrial construction cannot be accepted - appeal dismissed - decided against appellant.
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