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2018 (8) TMI 362

to landscape activity - Held that:- What the assessee/appellant is thus contending is that the parliamentary exclusion of service in relation to agricultural, horticultural, animal husbandry etc. carved out in respect of a distinct item or subject of levy (cleaning activity) ought to be read into as an exclusion of another entry altogether i.e. Section 65(64) of the Finance Act which relates to “management, maintenance or repair” activity - In support of its arguments, the assessee has not relied upon any authority to say that the specific exclusion of one head or one commercial activity can generally be read in relation to other specific heads. Such an interpretation is also not supported by any principle of statutory construction and ther .....

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377; 1,35,12,730/- was imposed. Aggrieved, the assessee/appellant carried the matter in appeal to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT after considering the submissions granted certain reliefs in respect to other activities and also in respect of the demands made for the extended period of limitation concluding that the assessee has neither misrepresented nor indulged in any fraudulent activities. The assessee is aggrieved by the findings of the CESTAT with respect to the landscape management activity carried on by it. The findings of the CESTAT, which the appellant is aggrieved of, are as follows:- 9. The appellants contested the tax liability with reference to landscaping horticultural work. They rel .....

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upon the judgment of the Supreme Court in Commissioner of Central, Nagpur vs. Ballarpur Industries Ltd. , 2007 (215) ELT 489 (SC) and Commissioner of Central Excise vs. Gas Authority of India Ltd. , 2008 (232) ELT 7 (SC). The demands in the present case were confirmed by the Commissioner - and later by the CESTAT, based upon the concurrent construction of Section 65(64) of the Finance Act which reads as follows:- (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 authorised 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) maintenanc .....

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