2014 (10) TMI 380 - AT - Service Tax

Waiver of pre deposit - management, maintenance, or repair service - non-commercial Government buildings - Held that - no service tax shall be levied or collected in respect of management, maintenance, or repair of non-commercial Government buildings during the period on and from 16-6-2005 till the date on which Section 66B of the said Finance Act comes into force. The impugned demand is under the said category and for the period from 1-4-2008 to 31-3-2010 and the same is in respect of activities undertaken by the appellant in respect of buildings belonging to Defence Ministry, Govt. of India - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Bangalore granted waiver of pre-deposit and stay of recovery in a case related to service tax on management, maintenance, or repair of non-commercial Government buildings from 1-4-2008 to 31-3-2010. The demand was for activities undertaken by the appellant for buildings belonging to the Defence Ministry, Govt. of India.