TMI Blog2017 (9) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... f Management, Maintenance or Repair Services covers “reconditioning or restoration or servicing of any goods” - Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any goods. Since the scope of contract is clear, this will not fall under the category of a general “maintenance or repair of properties” - appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(64) of the Finance Act, 1994. Accordingly, proceedings initiated against the appellant resulted in confirmation of service tax liability of ₹ 19,25,459/-. Penalty under Sections 77 and 78 of the Finance Act, 1994 was also imposed. On appeal, the ld. Commissioner (Appeals) confirmed the original order. 3. Ld. Counsel for the appellant submitted that as per the terms of the work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd restoration activities have to be carried out in terms of the work order. 4. Ld. AR submitted that the service tax liability can be correctly covered under the category (b) of the said Tax Entry, which stipulates, Maintenance or Repair of Properties, whether immovable or not . 5. We have heard both the sides and perused the appeal records. 6. The work order clearly stipulates the scop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Finance Act, 1994 reads as under :- (64) management, maintenance or repair means any service provided by - (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, in relation to - (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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