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TMI Blog2019 (4) TMI 1698X X X X Extracts X X X X X X X X Extracts X X X X ..... ated activities. He pointed out that the demand for the period 01.04.2003 to 28.02.2008 has been raised under the category of service of 'interior decorator' and demand for the period 16.06.2005 to 28.02.2008 has been raised under the head of 'Management Maintenance, and Repair Services'. He pointed out that during the period September, 2002 to March, 2006, the appellant were paying service tax whenever, it was received from the client, however, w.e.f. March 2006, the appellant stop paying the service. He further pointed out that in certain circumstances, the service tax was collected but not deposited with the Revenue. 2.1. Ld. Counsel produced two contracts, one with the M/s GMDC and another with the M/s. Rajpath Club Ltd to show that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Indian Registration Act as follows:- "immovable property" includes land, buildings hereditary allowances, rights to ways, lights ferries, fisheries or any other benefit to arise out of land, and things attached to the earth or permanently fastened to anything which is attached to the earth, but not standing timber, growing crops nor grass;" He pointed out that in the Transfer of Property Act, following has been prescribed:- "Immovable property" does not include standing timber, growing crops, or grass;" Ld. Counsel pointed out that the grass and plants being maintained by them do not constituted movable property. He pointed out that in the case of Shobha P. Bhopatkar Vs. CCE, Pune-III 2014 (35) STR 78 (Tri. Mum) it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable only in circumstances were advice, consultancy and technical assistance is in relation to planning, design or beautification of spaces (is involved). It is specifically includes landscape designer. On perusal of SCN show that the appellant had recorded certain Revenue under the head of design and consultancy income. The two representative agreements shown by the appellant in the appeal memorandum do not involved any consultancy/advisory service or service of landscape design. It is not clear that whether the appellant has recorded income under the head of design and consultancy income under these agreements or others. It is apparent that these two contracts submitted along with the appeal are not represent contract in that sense. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract or otherwise. 4.3. The second issue relates to the demand under the head of Management, Maintenance and Repair Service. Ld. Counsel has relies on the decision of Tribunal in the case of ANS contracts ltd (Supra). It is seen that the period involved in the said case was 16.06.2005 to 28.02.2006, which is period prior to amendment in definition of Management of Maintenance and Repair Service. Prior to 01.05.2006 the said service was only applicable when provided in respect of immovable property, however, w.e.f 01.05.2006, the said service also become taxable when provide in respect of property other than immovable property. The decision in the case of ANS Construction (Supra) was based on the ground that the grass and plants etc. bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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