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M/s. Chandan Electrical Versus CCE & ST, Ludhiana

2016 (10) TMI 279 - CESTAT CHANDIGARH

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 g .....

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dmittedly, building has not been defined under CEA, Rules or Notification therein. Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains, tube .....

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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 impo .....

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ave 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 tre .....

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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 .....

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d. AR opposed the contention to the Ld. Counsel and submits that building does not cover Tubewal, street lights and fountains, therefore, the appellant is liable to pay service tax. 4. Heard the parties and considered the submissions. 5. On careful c .....

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untains by Municipal Council, Nangal or not. For better appreciation, the definition of management, maintenance or repair services are under: Section 65(105)(zzg) defines the terms taxable service for Management, Maintenance and Repair Service as und .....

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the Act, as under:- Management, maintenance or repair" means any service provided by (i) Any person under a contract or an agreement; or (ii) A manufacture or any person authorized by him, in relation to (a) Management of properties, whether im .....

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