2014 (5) TMI 577

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..... is maintenance service is exempt under Section 98 of the Finance Act. It is vehemently argued by the appellant that the appellate Commissioner have failed to consider the case under Sections 97 & 98 and ordered pre-deposit without considering the important aspect in this case - In the interest of justice, the appellate Commissioner should have considered the applicability of the Sections 97 & 98 b .....

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..... of lawn, watering and cleaning of the weeds. The appellant had taken the ground before the adjudicating authority that services provided in respect of roads are exempted under Section 97. In respect of maintenance of garden of Raj Bhavan is exempted under Section 98 of the Finance Act, but the said contention was rejected on the round that the services have been rendered in respect of landscape an .....

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..... lding. Accordingly, this maintenance service is exempt under Section 98 of the Finance Act. It is vehemently argued by the appellant that the appellate Commissioner have failed to consider the case under Sections 97 98 and ordered pre-deposit without considering the important aspect in this case. 6. Ld. DR supports the orders of the court below and prays for putting the appellant to terms. .....

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