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2019 (2) TMI 679 - AT - Service TaxClassification of services - Works contract service or not - activity of construction of drinking water bore well and tank, for ‘Public Health Department’ for Govt. of Rajasthan, on turnkey basis - Held that:- Admittedly, the appellant have done the work not in the nature of commerce or industry and is exempt from the levy of service tax both under CICS and under works contract service as held by Larger Bench of this Tribunal in Lanco Infratech Ltd. Vs. CC, CE & ST, Hyderabad [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] - demand set aside. Classification of services - management maintenance and repair service or not - activity of operation and maintenance of Electro Chlorinator plant of PHED, Govt. of Rajasthan - Held that:- The primary activity between the parties is of operation of chlorination plant. The maintenance of the said plant is incidental and linked to the main activity of operation of chlorination plant - the said activity of maintenance cannot be classified under the head ‘maintenance management and repair service’ as defined under clause 65(64) of the Finance Act. The said activity also cannot be classified under the BAS, as the same is not related to business activity or commerce - demand set aside. Appeal allowed - decided in favor of appellant.
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