TMI Blog2014 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ty requires the petitioner to take over the operation of DG sets and the pump houses and cater to the management, maintenance and repair of these equipment and infrastructure as well. We do not prima facie consider the operational responsibility to be the essence of the contract. The management of these movable or immovable properties is the essence of the agreement and the maintenance or repair is integral to the overall assumption of the management function. - there is no analysis on or reference to provisions of Section 65(64) of the Finance Act, which defines the taxable service of Management, Maintenance and Repair. Stay granted partly. - Appeal No.ST/3805 of 2012 - Stay Order No.50173/2014 - Dated:- 21-1-2014 - Shri G. Raghura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontracts involving rendition of service and deemed sale of goods as well and therefore ought to be classified as works contract service and are classifiable under Section 65(105)(zzzzh) of the Finance Act, 1994. The tax liability assessed on erection, commissioning and installation, is Rs.26,01,012/-. Primafacie, since the period in dispute is 1.4.2010 to 31.03.2011, subsequent to introduction of works contract service, which is an independent taxable service and undisputedly the services provided by the petitioner are under composite contracts involving rendition of service and deemed transfer of the goods during the course of executing the works, these should prima facie be classified as work contract. The petitioners claim for execution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for management, maintenance or repair service. The balance of Rs.12,07,178/- is assessed for having provided Management, Maintenance and Repair service covered by works contracts involving operation and repair of pump houses and diesel generating sets at different locations for the Ganga Jal Distribution Scheme of Noida. The agreement between the petitioner and the Noida Authority requires the petitioner to depute qualified Pump Operators to run the Diesel Sets; Electricians to provide round the clock operations and generally to keep the DG sets and pump houses in a state of constant operation. Ld. Counsel for the petitioner contends that these activities do not fall within Management, Maintenance or Repair service, since the essential natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, that there is no analysis on or reference to provisions of Section 65(64) of the Finance Act, which defines the taxable service of Management, Maintenance and Repair. 4. Ld. Counsel for the petitioner has also contended that the adjudication order is unsustainable for want of jurisdiction by the Commissioner, Noida, since the petitioner is resident at Delhi. We are not inclined to consider this contention at this stage of the proceedings since the material on record does not reflect this objection having been raised before the adjudicating authority. Whether exercise of the jurisdiction by Commissioner, Noida is valid requires a deeper analysis. 5. We therefore grant waiver of pre-deposit and stay all further proceedings pursuant to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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