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2010 (1) TMI 511 - HC - Service TaxPenalty and interest - horticulture and landscaping contract - demand of tax - under the category of maintenance or repair service - “Maintenance and Repair” means, any service provided in relation to maintenance or management of immovable property - respondents are cultivating as well as landscaping the CFCL garden and the works of repair and maintenance of civil/mechanical and electrical are incidental thereto - paid tax in such incidental works - the respondents have not done any civil/electrical or mechanical work in relation to maintenance of park or green belt – Held that: - appeal being devoid of merit is dismissed.
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