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TMI Blog2014 (2) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... vidual contracts with the clients. Contract is on the basis of total area to be painted inclusive of material and labour. The paints are supplied by M/s. Asian Paints Ltd., which are in turn used for painting. There are three types of activities undertaken : (a) Painting of commercial complex, (b) Painting of residential complex, (c) Individual flats/houses In respect of commercial complexes and residential complexes, the appellants treated the service as works contract and paid VAT as well as Service Tax by opting for composition scheme. However as regards painting of individual flats, appellants paid VAT by opting for composition scheme but did not pay Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the definition. Once works contracts are separately taxable, it follows that other categories like management maintenance or repair service would cover only non-works contract activities. Extended period is not invokable and penalty is not imposable. Learned A.R. reiterates the findings in the adjudication order. 4. We have considered the submissions. 5. The definitions of "commercial or industrial construction service", "construction of complex service" and "works contract" are as under : "Commercial or industrial construction" means - (a) Construction of a new building or a civil structure or a part thereof; or (b) Construction of pipeline or conduit; or (c) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and restoration also as far as the walls of the building are concerned. Moreover, the learned counsel also relied upon the Circular issued by the Board when the tax was introduced. In Circular No. B1/6/2005/TRU, dated 27-7-2005 in Para 16.3, the following clarification was issued : "Maintenance is to keep a machine, building, etc. in good condition by periodically checking and servicing or repairing. While repair is a one time activity, maintenance is a continuous process of which repair may be incidental or ancillary". As submitted by the learned counsel, these clarifications support the stand of the assessee. Therefore, in our view, the stand taken by the assessee that the assessee is liable to pay Service Tax treating the painting act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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