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2018 (7) TMI 1212 - AT - Service TaxLevy of Service Tax - respondent-assessee is engaged in providing the services to the government assets, WBM work, construction of pavement & Foot path, construction of roads, widening of roads, drainage of water etc. for Cantonment Board, Jabalpur - Management, Maintenance of Repair of roads Services or not? - Held that:- The Cantonment Board is a local body and is not a commercial organisation under the Ministry of Defence. Hence, the services provided by the respondent-assessee are not subject to Service tax - appeal dismissed - decided against Revenue.
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