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2016 (10) TMI 279 - CESTAT CHANDIGARH

2016 (10) TMI 279 - CESTAT CHANDIGARH - 2017 (48) S.T.R. 152 (Tri. - Chan.) - Service tax liability - management, maintenance or repair services for maintaining tubewal, street lights and fountains by Municipal Council, Nangal - Held that:- it is found 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 whether T .....

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ated:- 9-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri. Harvinder Singh, Advocate -for the appellant Shri. Harvinder Singh, A.R -for the respondent ORDER The appellant is in appeal against the impugned order demanding service tax of ₹ 2,90,500/- along with interest and imposing penalty for the period 2005-06 to 2008-09 on the ground that the appellant has provided management, maintenance or repair service to Municipal Council, Nangal and to p .....

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letter dated 16.03.2012 to say that Management, Maintenance or repair service in relation to non commercial government building was not taxable w.e.f 16.06.2005 till the date coming into force of the negative list, therefore, they are not liable to pay service tax. He further submitted that the definition of building has been dealt by the Income Tax Act, 1961, the Companies Act, 1956 and Kerala Municipality Building Rules, 1999 to say that the management, maintenance or repair of Tubewal, Stree .....

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