COMMISSIONER OF CENTRAL EXCISE Vs. ANS CONSTRUCTION LTD.

JUDGEMENT

(1.) THIS Excise Appeal has been referred against the order dated 25 -6 -2009 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, whereby the appeal of the appellant against the order of the Commissioner (Appeals) has been dismissed.

(2.) BRIEF facts are that the respondent entered into a contract of Enrolment of green belt maintenance with M/s. Chambal Fertilizers and Chemicals Ltd. (CFCL). The scope of the contract was, horticulture and landscaping. By virtue of show -cause notice dated 8 -5 -2006, proposed demand of tax was made for a sum of Rs. 21,72,600 pertaining to the period 16 -6 -2005 to 28 -6 -2006 under the category of maintenance or repair service. Imposition of penalty along with interest was also proposed. The Original Authority affirmed the demand of tax and imposed penalty along with interest. The Commissioner (Appeals) set aside the order of the Original Authority. The order passed by the Commissioner (Appeals) has been maintained by the Customs Excise & Service Tax Appellate Tribunal, New Delhi by the impugned order, upholding the findings of the learned Commissioner that no tax is liable on such activity. This appeal has been preferred on the ground that the findings of the Commissioner (Appeals) and the Tribunal being contrary to law.

(3.) MR . Anil Mehta, learned Counsel for the appellant has submitted that in terms of Clause (64) of Section 65 of the Finance Act, 1994 as amended on 16 -6 -2005 the service of "Maintenance and Repair" means, any service provided in relation to maintenance or management of immovable property and that by application of the TRU Circular dated 27 -7 -2005 the activities carried out by the respondent are taxable as it consist of horticulture and landscaping including maintenance and construction service. He has also submitted that grass, light land maintenance of plant in the garden and park comes under the scope of maintenance of immovable property.