2014 (1) TMI 1450

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..... . Shri P.K. Sharma, DR, for the Respondent. ORDER The appellant has been brought to net of service tax as "Management, Maintenance & Repair" service provider during the period 16-6-2005 to 30-6-2008. The authority obtained information from Municipal Committee of Nangal range to ascertain the liability of the appellant. In terms of Paras 2 & 3 of Adjudication Order the authority has depicted the .....

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..... d out. 3. If the definition of Management, Maintenance and Repair is read that does not throw light to construe roads of Municipality is immovable property as per Transfer of Property Act. Once road is not covered by that law, it is inconceivable to tax the service provided in respect of property of Municipality. Consequently, both stay application and appeal are allowed. (Dictated & pronou .....

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