9911796707
TMI Blog2015 (8) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice' and accordingly confirmed the impugned demand for the period with effect from 1.5.2006. - Demand of service tax confirmed. However, we have perused the typical work orders which apart from requiring maintenance or repair, involve supply of goods too, like supply of different trees, for which specific rates have been mentioned. On this being pointed out, Revenue conceded that service tax would not be chargeable on supply/sale of such goods and that the benefit of Notification No. 12/2003-ST would be available to the appellant if the conditions thereof were satisfied. Appellant did not take Service Tax registration and did not file ST-3 returns pertaining to the impugned service. It also did not submit the details in spite of be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants at regular interval; (c) Watering of lawns, plants; (d) Lawn cutting and pruning and trimming of hedges; (e) De-weeding of lawns and flower beds; (f) Preparation of flower beds and planting of shrubs etc; (g) Removing of stone pieces from other than lawn area in a park; (h) Brooming the lawn and collecting the dirt at destined places; (i) Operating the water pump; (j) Putting on the lights and shutting them off; (k) Operating the fountains; (l) Providing round the clock security of the parks; (m) Coloring the ports; potting and re-potting; (n) Filling up new pots and planting plants therein; (o) Replacement of deal plants. The adjudicating authority held that in view of the CESTAT judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was then called maintenance or repair as given in Section 65(64) was as under: 16.6.2005 to 30.4.2006: Maintenance or repair means any service provided by- (i) Any person under a contract or an agreement; or (ii) A manufacturer or any person authorised by him; In relation to - (a) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) maintenance or management of immovable property. 6. From 1.5.2006 service became management, maintenance or repair service and the definition of management, maintenance or repair given in the said Section 65(64) is reproduced below: From 1.5.2006: Management, maintenance or repair means any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is contended, as indeed has been done by the appellant, that maintenance of trees, grass etc. cannot be called in the category of maintenance of immovable property, the impugned demand would be sustainable even in the wake of such contention as maintenance or repair of even non-immovable properties was brought under the scope of management, maintenance or repair service with effect from 1.5.2006. Thus the said judgement in the case of ANS Construction does not come in the way of charging service tax on the impugned service w.e.f. 1.5.2006 as has rightly been held by the adjudicating authority. 7. It is seen that the appellant did not take Service Tax registration and did not file ST-3 returns pertaining to the impugned service. It also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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