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TMI Blog2012 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... t following four contacts were subject matter of taxation in the adjudication:- Sl. No Contact No. and date Description of activity Value of contract Remarks 1 SD/Hq/C/16 Dt 12.3.03 Annul maintenance contract underground drainage and manholes in railway colony ₹ 5,34,119/- The maintenance is in respect of immovable property 2. M/137/50 /Work Bench dt 9.4.03 Making and provisioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of work of Bench and Store rack, table and chairs are not repair and maintenance work but those were supply and sale of goods. Accordingly, supply and sale of goods is not taxable. 3. In so far as the work referred to in SI No.4 is concerned, submission of appellant is that by a wrong classficiation to bring the activity into the scope of repair and maintenance, Revenue proceeded erroneously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of contract Remarks 4/A-2005-06 dated 6.5.05 Addition and alteration of existing structures, special repair and ordinary repair of railway quarters ₹ 9,71,885/- Addition and alteration work will not be covered under the management, maintenance or repair service W. 118/2/22(2005-06) Quotation dated 20.12.05 Improvement of triangulated area in the platform ₹ 61,578/- The ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided but not on sale of goods not being commodity taxation. On this preliminary aspect, there shall be waiver of requirement of pre-deposit during pendency of the appeal. Stay Petition No. 3303/2011 in ST/Appeal No. 1508/2011 10. In so far as the stay application No. 3303/11 arising out of ST/Appeal No. 1568/11 is concerned, we pass the same order of waiver of pre-deposit as we have passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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