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CCE & ST, Raipur Versus M/s A.K. Sinha

2016 (8) TMI 545 - CESTAT NEW DELHI

Taxability maintenance and repair service construction of residential complex service works contract service composite contract involving supply of materials and services Held that: - indivisible works contract are liable to service tax onl .....

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ssed decided against revenue - Service Tax Appeal No. 53019 of 2014 - Final Order No. 52533/2016 - Dated:- 21-7-2016 - Shri Justice Dr. Satish Chandra, President and Shri B. Ravichandran, Member (Technical) Shri Ranjan Khanna, Authorized Representa .....

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t the First Appellate Authority held that the respondents are not providing maintenance and repair service and are to be taxed under construction of residential complex service prior to 01/6/2007 and under works contract service after 01/6/2007, with .....

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