9911796707
TMI Blog2013 (7) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Order per : B.S.V. Murthy, Member (T)] . -Appellant is seeking condonation of delay of 682 days and stay of recovery against the adjudged dues. Appellant is engaged in providing Maintenance and Repair Service of lifts/elevators installed in Naval Buildings at Visakhapatnam. The proceedings culminated in the impugned order whereby demand of Service Tax with interest has been confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r service provided to non-commercial buildings from payment of Service Tax. Since they were providing maintenance and repair service of lifts/elevators installed in Naval buildings which are immovable property, Service Tax liability arose from 16-6-2005 which is exempted retrospectively. As regards the service provided prior to 16-6-2005, he submits that during the period, services provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble force in the argument advanced by learned AR, we feel that delay is required to be condoned in this case especially in view of the fact that appellant had provided services of maintenance of lifts/elevators installed in the Naval buildings and the Navy had advised them that they were seeking clarification from the Finance Ministry. When the Naval authority informs a firm or a person that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of lifts/elevators installed in Naval buildings and the lifts/elevators are immovable property according to the decision of the Hon ble High Court of Bombay in the case of OTIS Elevators Company (India) Ltd. (supra). Therefore, the services rendered to immovable property under dispute are not liable to Service Tax at all prior to 16-6-2005. Subsequent to 16-6-2005, exemption from Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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