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2015 (7) TMI 588 - CESTAT NEW DELHIManagement maintenance or repair service - benefit of Notification No. 12/2003-ST - Held that:- In the case of A.N.S. Construction (2009 (6) TMI 465 - CESTAT, NEW DELHI), the CESTAT held that "respondents were engaged for activities of growing grass, plants, trees or fruits, vegetable, regular mowing of laws, pruning and trimming of shrubs end cleaning of garden, would not come within the ambit of "maintenance of immovable property". While we find it hard to discern any ratio in the said judgement, the adjudicating authority has dropped the demand pertaining to the period up to 30.4.2006 on the ground that during that period maintenance or repair of only immovable property was liable to service tax. The Commissioner [Appeals] clearly noted that with effect from 1.5.2006 the change in definition of "management, maintenance or repair" brought "maintenance or repair of properties whether immovable or not" within the scope of 'management, maintenance or repair service' and accordingly confirmed the impugned demand for the period with effect from 1.5.2006. It is seen that the appellant did not take Service Tax registration and did not file ST-3 returns pertaining to the impugned service. It also did not submit the details in spite of being asked and did not even respond to summons. The required details had to be gathered from JNN/JDA. Thus, the appellant is clearly guilty of suppression of facts. - Impugned service is liable to service tax under management, maintenance or repair service and the appellant is guilty of suppression of facts. - case remanded to the Commissioner (Appeals) with the direction that the impugned service tax liability may be recomputed after extending the benefit of Notification No. 12/2003-ST in respect of supply of goods (like trees/shrubs/climbers etc.) provided the conditions of the said Notification No. 12/2003-ST are satisfied - Decided partly in favour of assessee.
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