2017 (4) TMI 1181

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..... ior to 1.6.2007, there shall not be taxability on this aspect of the adjudication - once there is no liability on works contract, therefore there shall be no penalty. Repair and Maintenance activity - Held that: - for no agitation against that by appellant, there shall be demand of service tax on that count. Penalty on repair and maintenance service - Held that: - there is contract between t .....

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..... Contract Service although that was named by the department as Industrial Commercial Construction . The second demand relates to Maintenance and Repair Service . 2. Assessee does not dispute the demand on Repair and Maintenance Service since liability on that count is discharged by them. 3. Ld. counsel says that there was a construction of civil structures as the Park Villa and that was .....

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..... her, once there is no liability on works contract, therefore there shall be no penalty. 7. In so far as Repair and Maintenance activity is concerned, for no agitation against that by appellant, there shall be demand of service tax on that count. 8. So far as penalty on the Maintenance and Repair service is concerned, there is contract between the appellant and the residents that soon after r .....

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