2018 (8) TMI 362

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..... (cleaning activity) ought to be read into as an exclusion of another entry altogether i.e. Section 65(64) of the Finance Act which relates to “management, maintenance or repair” activity - In support of its arguments, the assessee has not relied upon any authority to say that the specific exclusion of one head or one commercial activity can generally be read in relation to other specific heads. Such an interpretation is also not supported by any principle of statutory construction and therefore has to fail. Appeal dismissed - decided against appellant.
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Appellant Through: Mr. Jitin Singhal, Advocate. Respondent Through: Mr. Sanjeev Narula, Sr. Standing Counsel for respondent with Mr. Abhish .....

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..... made for the extended period of limitation concluding that the assessee has neither misrepresented nor indulged in any fraudulent activities. The assessee is aggrieved by the findings of the CESTAT with respect to the landscape management activity carried on by it. The findings of the CESTAT, which the appellant is aggrieved of, are as follows:- "9. The appellants contested the tax liability with reference to landscaping horticultural work. They relied on the decision of the Tribunal in their own case - 2010 (17) STR 549 (Tri. Del.). We note that the Tribunal was dealing with the period prior to amendment of the tax entry with reference to management, maintenance and repair service. We note that subsequent to the amendment in the tax entr .....

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..... - and later by the CESTAT, based upon the concurrent construction of Section 65(64) of the Finance Act which reads as follows:- "(64) "management, maintenance or repair" means any service provided by- (i) Any person under a contract or an agreement; or (ii) A manufacturer or any person authorised by him, in relation to,- (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning on restoration, or servicing of any goods, excluding a motor vehicle; Explanation : For the removal of doubts, it is hereby declared that for the purposes of this clause,- (a) "goods" includes computer software; (b) "properties" inclu .....

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