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TMI Blog2013 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax is under ‘Repairs or Maintenance Service’, the definition of which does not distinguish properties used for commerce or industry from those not put to such use. It is further submitted that the activity in question was undertaken by the appellant mostly on movable properties and therefore they cannot claim the benefit of the clarification of Ministry of Finance (MOF) referred to in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stalled in Naval Dockyard. These activities were undertaken under agreements entered into with the Military Engineering Service (MES) under the Ministry of Defence (MOD). The demand has been contested both on merits and on the ground of limitation. The case of the appellant, as sought to be made out by their counsel is that, as their activity of repairs/maintenance pertains to a property belonging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x is under Repairs or Maintenance Service , the definition of which does not distinguish properties used for commerce or industry from those not put to such use. It is further submitted that the activity in question was undertaken by the appellant mostly on movable properties and therefore they cannot claim the benefit of the clarification of Ministry of Finance (MOF) referred to in para 12 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re more reasons than one to take this view. Firstly, no copy of the agreement said to have been entered into by the appellant with MES has been brought on record and, therefore, the question whether movable or immovable property was repaired/maintained by the appellant is not ascertainable at this stage. Secondly, the MOF clarification referred to in para-12 of the Tribunal s order cited by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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