TMI Blog2018 (7) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of Repair of roads Services or not? - Held that:- The Cantonment Board is a local body and is not a commercial organisation under the Ministry of Defence. Hence, the services provided by the respondent-assessee are not subject to Service tax - appeal dismissed - decided against Revenue. - S.T. Appeal Nos.50829, 50830 And 50831 of 2014 - Final Order Nos. 50507 – 50509/2018 - Dated:- 1-2-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agement, Maintenance of Repair of roads . So, the service tax is applicable. But the Commissioner (Appeals) observed that the Cantonment Board is a statutory local body and is not a commercial organisation. It comes under the Ministry of Defence. Being aggrieved, the present appeals have been filed by the Department. 3. With this background, we heard Sh. P. Junena, ld. AR for the Revenue and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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