9911796707
TMI Blog2017 (11) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994 - From the reading of the above Section 98 of the Act, it can be seen that the management, maintenance or repair service of non-commercial Government building during the period 16.6.2005 to 1.7.2012 is exempted - demand set aside. Cleaning services - Held that: - it is observed that the cleaning service was provided by the appellant for the Government building i.e. Ravi Bhavan (Chief Minister Secretariat), Hyderabad House (Dy. Chief Minister Office) and cleaning of MLA Hostel rooms, hall and passage. Since all these buildings for which cleaning service was provided are of Government, therefore it is not taxable under cleaning service - demand set aside. Commercial and industrial construction service - Held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand have been set aside and the issue involved is of interpretation of law, a part of the demand was paid by the appellant along with interest - penalty set aside. Appeal allowed in part. - ST/703/12 - A/90709/17/STB - Dated:- 9-11-2017 - Shri Ramesh Nair, Member ( Judicial ) And Shri Raju, Member ( Technical ) Shri D. H. Nadkarni, Advocate for Appellant Shri M. P. Damle, Asstt. Commr. (A.R) for respondent ORDER Per : Ramesh Nair The issue involved in the value of following demand of service tax and penalty thereon. Services Service Tax Amount Penalty Management, Maintenance or Repair for goods, equipments or Properties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided to Central Railway, it is for residential quarters, which is non-commercial Government Building. Even work at Ajni-Replacement of corroded pipeline by new pipe lines and replacement of tank by new RCC underground was provided to Indian Railways which is a non-commercial Government property, therefore the management, maintenance or repair service provided in respect of non-commercial Government building is non taxable as per retrospective exemption from 16.6.2005 to 1.7.2012 in terms of Section 98 of the Finance Act, 1994. As regard demand of ₹ 3,99,722/- in respect of Cleaning Service he submits that the said service was also provided to Ravi Bhavan (Chief Minister Secretariat), Hyderabad House (Dy. Chief Minister Office) and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erties service, the said service was provided to Government Medical College, Nagpur, Visvesvaraya National Institute of Technology, Nagpur and Central Railway. Since the service provided in relation to Government building which is not for commercial purpose the service of management, maintenance or repair of non-commercial Government buildings is exempted for the period from 16.6.2005 to 1.7.2012 in terms of Section 98 of the Finance Act, 1994 which reads as under: Special provision for exemption in certain cases relating to management, etc., of non-commercial Government buildings. 98. (1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as disinfecting, exterminating or sterilising of objects or premises, of - (i) commercial or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying; From the plain reading of the definition of cleaning activity it can be seen that only those cleaning activity is taxable which are provided in respect of the commercial or industrial buildings and premises thereof or factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and such premises thereof. As discussed above the building and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are not liable to Service Tax on the amount of ₹ 5,61,69,307/- received by them. If the department has still any doubt, they can call for the copy of the contract and approved plans for the said constructions to satisfy that they are non-commercial or non-industrial in nature, falling outside the purview of service tax levy and the appellant is also directed to submit all the relevant documents in this regard to the department . A part of the construction service was provided in respect of construction of Podium, Wall Panel etc. for Maharashtra State Power Generation Company Limited (MAHAGENCO) this MAHAGENCO is a independent company which is engaged in generation of power which is a commercial activity therefore construction ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
