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TMI Blog2023 (4) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... but it did not say anything about the scope of service tax payable on management, maintenance and repair services . Similarly, the Circular dated 10.09.2004 also discusses various changes made in the Finance Bill (No. 2) 2004 to the service tax provisions but this Circular also does not discuss the scope of management, maintenance and repair services . Therefore, these two circulars do not come to the aid of the appellant. It is undisputed that the services were provided by the appellant to RHB and PHED. Before the Commissioner (Appeals), the appellant had contested the demand relying on the provisions of section 98 of the Act which exempted non-commercial Government buildings during the period on and from 16 day of June, 2005 till 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RVICE TAX APPEAL NO. 54367 OF 2015 - FINAL ORDER NO. 50490/2023 - Dated:- 17-4-2023 - MR. DILIP GUPTA, PRESIDENT AND MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) For the appellant : Shri Bipin Garg, Advocate, Ms. Kainaat, Advocate For the Department : Shri Ravi Kapoor, authorized representative ORDER M/s Baba Ram Dev Construction Engineer [appellant] filed this appeal to assail the order-in-appeal [Impugned order] dated 29.06.2015 passed by the Commissioner of Customs Central Excise (Appeals), Jaipur, whereby he partly allowed the appeal of the appellant. 2. The appellant was engaged in providing various services which fell under the categories of construction of complex services, management, maintenance and repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Department [PHED]. These services pertained to operation and maintenance work of water supply schemes round the clock, operation and maintenance work of AC/PVC/MS transfer, rising distribution pipeline, tube well and pumping machineries at different head works in various water supply schemes of PHED. Learned counsel for the appellant submits that these services were provided not for commerce or industry, but to provide the basic amenities to the people, which is an obligation of the Government. He also submits that the RHB is a Government sector organization and PHED is also a State Government Department. He submits that in terms of Board Circular No. B-2/8/2004-TRU dated 10.09.2004 and Board Circular No. 80/2004 dated 17.09.2004, servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he head of technical testing and analysis services because of the very low amount of service tax involved. This leaves us with a decision on the demand under the head management, maintenance and repair services . 11. It is undisputed that the services were provided by the appellant to RHB and PHED. Before the Commissioner (Appeals), the appellant had contested the demand relying on the provisions of section 98 of the Act which exempted non-commercial Government buildings during the period on and from 16 day of June, 2005 till 28 May, 2012. Commissioner (Appeals), however, found that the appellant s services were not covered by this section as the appellant had not managed or maintained or repair any non-commercial Government buildings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. Thus, I find that the retrospective exemption has been provided in respect of management, maintenance or repair services provided for management, maintenance or repair of non-commercial Government buildings, during the period on and from the 16th day of June, 2005 till 28.05.2012. I observe that in the instant case appellant have provided services of management, maintenance or repair for maintenance or repair of water supply system operated by RHB and PHED of Government of Rajasthan. I find that water supply system for which management, maintenance or repair services have been provided are not Government buildings hence benefits under provisions of section 98 can t be extended to them. Therefore, I upheld the demand of Rs. 144954/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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