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2017 (9) TMI 27 - AT - Service TaxClassification of services - appellants are engaged in providing certain services with reference to water pipelines of Delhi Jal Board - whether the said service falls under the category of Management, Maintenance or Repair Services? - Held that: - the definition of Management, Maintenance or Repair Services covers “reconditioning or restoration or servicing of any goods” - Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any goods. Since the scope of contract is clear, this will not fall under the category of a general “maintenance or repair of properties” - appeal allowed - decided in favor of appellant.
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