MANJIT SINGH Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant has been brought to net of service tax as "Management, Maintenance & Repair" service provider during the period 16 -6 -2005 to 30 -6 -2008.

(2.) The authority obtained information from Municipal Committee of Nangal range to ascertain the liability of the appellant. In terms of Paras 2 & 3 of Adjudication Order the authority has depicted the information received. The information so received does not exhibit the details about the service provided by the appellant except stating that the appellant carried out repair and maintenance. The authority merely mentioned the submissions of the appellant and came to the conclusion that it is covered by taxing entry in section 65(105)(zzg) read with Section 65(64) of Finance Act, 1994. Neither of the authorities below has examined as to the spirit of taxing entry to test as to whether such entry covers activity carried out by the appellant to be taxed. They simply came to the conclusion that the appellant carried out the activity of "Management, Maintenance and Repair Service". By such process of examination, the authority was of the view that repair of existing roads was carried out. If the definition of Management, Maintenance and Repair is read that does not throw light to construe roads of Municipality is immovable property as per Transfer of Property Act. Once road is not covered by that law, it is inconceivable to tax the service provided in respect of property of Municipality. Consequently, both stay application and appeal are allowed.