TMI Blog2015 (7) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... period maintenance or repair of only immovable property was liable to service tax. The Commissioner [Appeals] clearly noted that with effect from 1.5.2006 the change in definition of "management, maintenance or repair" brought "maintenance or repair of properties whether immovable or not" within the scope of 'management, maintenance or repair service' and accordingly confirmed the impugned demand for the period with effect from 1.5.2006. It is seen that the appellant did not take Service Tax registration and did not file ST-3 returns pertaining to the impugned service. It also did not submit the details in spite of being asked and did not even respond to summons. The required details had to be gathered from JNN/JDA. Thus, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and pesticides to the plants at regular interval; (c) Watering of lawns, plants; (d) Lawn cutting and pruning and trimming of hedges; (e) De-weeding of lawns and flower beds; (f) Preparation of flower beds and planting of shrubs etc; (g) Removing of stone pieces from other than lawn area in a park; (h) Brooming the lawn and collecting the dirt at destined places; (i) Operating the water pump; (j) Putting on the lights and shutting them off; (k) Operating the fountains; (l) Providing round the clock security of the parks; (m) Coloring the ports; potting and re-potting; (n) Filling up new pots and planting plants therein; (o) Replacement of dead plants. The adjudicating authority held that in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of what was then called maintenance or repair as given in Section 65(64) was as under: 16.6.2005 to 30.4.2006: Maintenance or repair means any service provided by- (i) Any person under a contract or an agreement; or (ii) A manufacturer or any person authorised by him; In relation to- (a) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) maintenance or management of immovable property. 6. From 1.5.2006 service became management, maintenance or repair service and the definition of management, maintenance or repair given in the said Section 65(64) is reproduced below: From 1.5.2006: Management, maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax, even if it is contended, as indeed has been done by the appellant, that maintenance of trees, grass etc. cannot be called in the category of maintenance of immovable property, the impugned demand would be sustainable even in the wake of such contention as maintenance or repair of even non-immovable properties was brought under the scope of management, maintenance or repair service with effect from 1.5.2006. Thus the said judgement in the case of ANS Construction does not come in the way of charging service tax on the impugned service w.e.f. 1.5.2006 as has rightly been held by the adjudicating authority. 7. It is seen that the appellant did not take Service Tax registration and did not file ST-3 returns pertaining to the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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