2014 (1) TMI 1450

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..... road is not covered by that law, it is inconceivable to tax the service provided in respect of property of Municipality - Decided in favour of assessee. - ST/1578/2011-SM(BR) - Final Order No. 261/2012-SM(BR)(PB) and Stay Order No. S-248/2012-SM (BR)(PB) - Dated:- 23-3-2012 - Shri D.N. Panda, Member (J) Shri M.S. Dhaliwal, Consultant, for the Appellant. Shri P.K. Sharma, DR, for the Res .....

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..... s examined as to the spirit of taxing entry to test as to whether such entry covers activity carried out by the appellant to be taxed. They simply came to the conclusion that the appellant carried out the activity of Management, Maintenance and Repair Service . By such process of examination, the authority was of the view that repair of existing roads was carried out. 3. If the definition of Ma .....

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