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2017 (12) TMI 1152 - AT - Service TaxClassification of service - contract with Corporation City of Panaji for Beautification and Landscaping of Panaji Municipal Garden - whether the activity would fall under the head Management, Maintenance and Repair Service or construction service? - Held that: - From the contract, it is found that the appellant undertook construction and extension of Garden of Panaji City of Caranzalem, which involved land Development and construction of drainage, construction of compound wall, developing symmetrical garden, pathways, promenade, function lawn, etc. These activities predominate civil construction work and also comprise of activity akin to clearing and excavation and site formation. However, the majority of work relate to civil work in the nature of either fresh construction of a civil structure within the park like drainage system, pipes/conduits or renovation of civil structure (where old structure are reinforced and retained). The essential character of this composite work is reflected as that of construction service - instead of "Management, Maintenance or Repair Service, this service is appropriately classifiable under 'Commercial or Industrial Construction Services'. Further, since this service is being provided to Corporation of the City of Panaji, which is a local government body, it cannot be said that the construction work is of commercial nature. It is a settled law that construction service provided to government and government bodies are outside the purview of the 'Commercial or Industrial Construction Services'. Demand set aside - appeal allowed - decided in favor of appellant.
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