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TMI Blog2018 (3) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of contracts and the correspondent with the Revenue by the respondent, there is no scope for invoking extended period - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 57713 of 2013 - Final Order No. 50626/2018 - Dated:- 9-2-2018 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri A.K. Singh, Authorized Representative (DR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Original Authority held that the respondent is liable to taxes and imposed penalties also. The impugned order held that their activities are not liable to tax prior to 15/06/2005, the date on which the amendment in the tax entry for management, maintenance or repair service was brought in to include immovable property also. Considering the facts of the case, intimation by the respondent an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the types of work which were subjected to service tax by the Original Authority have been examined in detail by the Commissioner (Appeals). The nature of property maintained by the respondent and various types of work undertaken and the tax liability in respect of each work has been discussed in the impugned order. On perusal of such discussion, we find no reason to vary the finding. The Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent buildings. Section 98 of the Finance Act, 2012 brought in a special provision for exemption in cases where management, maintenance or repair is for non-commercial Government building. The said provision is for retrospective exemption of such activity. 5. Keeping in view the detailed examination by the impugned order and lack of any contrary factual assertion in the present appeal, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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