- Service Tax – Contract for management and maintenance of parks and road side plantation and maintenance – Demand under management, maintenance or repair
- HELD – The Commissioner (Appeals) clearly noted that with effect from 1.5.2006 the change in definition of ‘management, maintenance or repair’ brought ‘maintenance or repair of properties whether immovable or not’ within the scope of ‘management, maintenance or repair service’ and accordingly confirmed the impugned demand for the period with effect from 1.5.2006. While there can hardly be any doubt that ‘roads, airports, railway, building, parks, electrical installation and the like’ are clearly immovable properties and therefore management maintenance or repair of such properties is clearly liable to service tax, even if it is contended, as indeed has been done by the appellant, that maintenance of trees, grass etc. cannot be called in the category of maintenance of immovable property, the impugned demand would be sustainable even in the wake of such contention as maintenance or repair of even non-immovable properties was brought under the scope of management, maintenance or repair service with effect from 1.5.2006
- The impugned service is liable to service tax under management, maintenance or repair service and the appellant is guilty of suppression of facts – Matter remanded to the Commissioner (Appeals) with the direction that the impugned service tax liability may be recomputed after extending the benefit of Notification No. 12/2003-ST in respect of supply of goods (like trees/shrubs/climbers etc.) provided the conditions of the said Notification No. 12/2003-ST are satisfied – Assessee appeal dismissed