TMI Blog2014 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of regular hearing - So far as management, maintenance or repair service is concerned, the discussion made by Adjudicating Authority does not grant immunity to the appellant for taxation. Mere payment of VAT does not take away the activity from the net of the taxing entry under Finance Act, 1994 - stay granted partly. - Appeal No. 2328 of 2012 - Stay Order No. 56247/2013 - Dated:- 13-2-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Complex Construction Service 1,26,97,933/- 4,58,629/- 3. Erection Commissioning or Installation service 26,18,00,588/- 91,37,986/- 4. Management, Maintenance or Repair Service 6,13,52,561/- 60,88,043/- Total 34,81,60,436/- 1,60,70,944/- 2. So far as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned (Sl. No. 4), it was submitted on behalf of appellant that the entire activity being repair, there is no question of maintenance involved. Therefore, there shall not be liability on this count. 5. Revenue supports the adjudication. 6. We are unable to conceive how the erection, installation service shall not be brought into tax when such service was dominate in nature. No doubt there may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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