2018 (4) TMI 1033

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..... herefore, the work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - appeal dismissed - decided against Revenue. - ST/797/2010 & ST/CO/6/2011 - Final Order No. 43488/2017 - Dated:- 20-12-2017 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER App .....

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..... ng of narrow road is covered under the Construction activities of road and the later is not liable to service tax. In the above circumstance, with reference to Maintenance or repair service it is observed that the maintenance means to keep in a good condition and the repair means to restore in good condition and in both cases, the product does not lose its identity. In this case the respondents .....

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..... 11C Notification though the Ld. AR has not been able to produce the said notification before us. 6. In any case and in any way of the matter, we find no infirmity in the views of the Commissioner (Appeals). Accordingly, Revenue s appeal is rejected. 7. The cross-objection filed by the respondent is in the nature of written submissions also gets disposed of. (Order dictated and pronounced .....

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