Classification of service - Management Maintenance or Repair ...

Dispute Over Service Tax Classification for Management and Maintenance Services: 11 Work Orders Challenged.

December 4, 2023

Case Laws     Service Tax     AT

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected service tax against 5 work orders where service tax was liable to be paid and deposited the same with the Department - No service tax was collected on works executed against rest 11 work orders, as the same was not liable to service tax under the category of 'Management, Maintenance or repair Service' as demanded in the impugned order. - AT

View Source