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M/s Suresh Jaiswal Versus Commissioner of Central Excise, Jaipur

2015 (8) TMI 32 - CESTAT NEW DELHI

Management maintenance or repair service - Extended period of limitation - management and maintenance of parks and road side plantation and maintenance - Held that:- Adjudicating authority has dropped the demand pertaining to the period up to 30.4.2006 on the ground that during that 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 repai .....

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out, Revenue conceded that service tax would not be chargeable on supply/sale of such goods and that the benefit of Notification No. 12/2003-ST would be available to the appellant if the conditions thereof were satisfied.

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. Thu .....

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-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri Bipin Garg, Adv For the Respondent : Amresh Jain, DR ORDER Per: R K Singh: Appeal has been filed against order-in-original No. 14/2012(ST)-COMM dated 17.2.2012/21.2.2012 in terms of which service tax demand of ₹ 51,00,710/- was confirmed along with interest and penalties on the ground that the appellant provided management maintenance or repair service but had not paid service tax. 2. The facts, briefly st .....

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wer 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 deal plants. The a .....

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e appellant could not be covered under the ambit of maintenance and repair of immovable property as has been held by CESTAT in the case of ANS Constructions Ltd. (supra). (2) There was no suppression or wilful mis-statement and therefore the extended period is not invocable. (3) Maintenance of parks is a statutory duty of JDA/JNN and therefore the said activity is not liable to service tax. 4. The ld. DR on the other hand, contended that merely because maintenance of parks etc. was statutory dut .....

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ind that up to 30.4.2006 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 .....

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tioning or restoration, or servicing of any goods, excluding a motor vehicle." We find that in the case of A.N.S. Construction (supra), the CESTAT held that "respondents were engaged for activities of growing grass, plants, trees or fruits, vegetable, regular mowing of laws, pruning and trimming of shrubs end cleaning of garden, would not come within the ambit of "maintenance of immovable property". While we find it hard to discern any ratio in the said judgement, the adjudic .....

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ordingly confirmed the impugned demand for the period with effect from 1.5.2006. While there can hardly be any doubt that "roads, airports, railway, building, parks, electrical installation and the like" are clearly immovable properties and therefore management maintenance or repair of such properties is clearly liable to 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 .....

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