2023 (7) TMI 111 - SCH - Service Tax

Levy of Service tax - Composite Maintenance Contract - erection and installation of water treatment plants its repair etc. - it was held by CESTAT that The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD Board in rendering such activities, even if the Appellant undertakes the maintenance or repair services which are for self and the services of management, maintenance or repair are not attracted as the same is not provided to any client/customer and there are no hesitation in holding that the demand of service tax is not sustainable. HELD THAT - Having gone through the impugned judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal, no interference of this Court is called for. The Appeals stand dismissed.

Summary

The Supreme Court of India in the case of 2023 (7) TMI 111 - SC Order, with judges M.R. Shah and C.T. Ravikumar, dismissed the appeal after condoning the delay. The court found no need to interfere with the judgment of the Customs, Excise, and Service Tax Appellate Tribunal.