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TMI Blog2014 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) construction of residential complex service, which is assessed to Rs.3,63,742/-. At the present stage of the proceedings, ld. Counsel for the petitioner/appellant, Shri A.K. Batra does not contest the classification of these services nor the quantum of tax liability assessed as relatable to these services. It is however submitted by the ld. Counsel that the petitioner has remitted Rs.3,97,273/- plus the applicable interest thereon in respect of these services. The total assessed tax liability on these two services is Rs.4,34,272/-. The balance tax liability on these two services viz. commercial or industrial construction service and construction of residential complex service is thus Rs.35,000/- (approx.). 2. In respect of erection, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice, introduced w.e.f.1.6.2007 and is required to be classified only as works contract service, in view of the classification discipline mandated by Section 65 (A) of the Act, the amount of Rs.26,01,012/- being the tax liability assessed on Erection, Commissioning and Installation service is unsustainable. 4. Insofar as Management, maintenance or repair service is concerned, according to the ld. Counsel, the tax liability on this is assessed as Rs.19,94,813/-. Of this amount Rs.7,87,000/- is on account of a contract involving shifting and strengthening of electric lines and street lights in different specified locations. On prima facie analysis of the provisions of this contract, we are of the view that this service falls more appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance or repair of properties, whether immovable or not; or maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle. The agreement between the petitioner and the Noida Authority 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. Though ld. Counsel for the petitioner has relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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