2014 (6) TMI 693

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..... ivider is covered under the provisions of Section 97 of the Finance Act, and the garden which is part of the Raj Bhavan forms part of the Government building. 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 wit .....

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..... o the government of Maharashtra. The activity of maintenance involves cutting of trees in shape, trimming 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 Section97. In respect of maintenance of garden of Raj Bhavan is exempted under Section 98 of the Finance Act, but the .....

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..... n 97 of the Finance Act, and the garden which is part of the Raj Bhavan forms part of the Government building. 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 ca .....

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