TMI Blog2016 (10) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... f, management, maintenance or repair service to non commercial government building. Therefore, the issue is before us for consideration is that whether Tubewal, Street lights or Fountains do qualify as government building or not. Admittedly, building has not been defined under CEA, Rules or Notification therein. Admittedly, street lights, fountains and tubewal are not building parts in common parl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The sole contention of the appellant is that they have provided maintenance and repair service in respect of buildings owned by Municipal Council, Nangal, therefore, they are not required to pay service tax on the services rendered to Municipal Council in respect of such buildings which are to be treated as non commercial government buildings which were exempted in terms of retrospective ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is liable to pay service tax. 4. Heard the parties and considered the submissions. 5. On careful consideration of the submissions made by both the sides, the sole issue before us is that whether the appellant is liable to pay service tax under the category of management, maintenance or repair services for maintaining tubewal, street lights and fountains by Municipal Council, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble or not; or (c) Maintenance or repair including reconditioning or restoration or servicing of any goods, excluding motor vehicle; 6. Further, we find that as per section 98(1) of the Finance Act, 1994 the exemption has been granted in respect of, management, maintenance or repair service to non commercial government building. Therefore, the issue is before us for consideration is that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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