Appellant liable for service tax on managing non-government structures like street lights.

The Tribunal held that the appellant was liable to pay service tax for managing, maintaining, or repairing Tubewal, street lights, and fountains as these structures did not qualify as government buildings for exemption under Section 98(1) of the Finance Act, 1994. The Tribunal found that the services provided for these structures fell under the taxable category as they were not commonly considered parts of a building. Consequently, the appellant's appeal was dismissed, and the impugned order was upheld.

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Issues:
1. Liability to pay service tax for management, maintenance, or repair services provided to Municipal Council, Nangal.
2. Interpretation of the definition of "building" in relation to service tax liability.
3. Qualification of Tubewal, Street lights, and Fountains as government buildings for exemption under Section 98(1) of the Finance Act, 1994.

Analysis:
1. The appellant contested the demand for service tax, arguing that they provided maintenance and repair services for non-commercial government buildings owned by the Municipal Council, Nangal. They relied on a TRU letter stating that such services were not taxable until the negative list came into force. The appellant also referenced various definitions of "building" from different statutes to support their position.

2. The respondent, however, opposed this argument, claiming that services related to Tubewal, street lights, and fountains did not fall under the definition of "building" and thus, the appellant was liable to pay service tax. The Tribunal considered both sides' submissions and focused on determining whether the appellant was liable to pay service tax for managing, maintaining, or repairing Tubewal, street lights, and fountains.

3. The Tribunal examined the definition of taxable service for management, maintenance, and repair services under Section 65(105)(zzg) and the definition of "management, maintenance, or repair" under Section 65 of the Act. Additionally, they analyzed the exemption provided under Section 98(1) of the Finance Act, 1994 for management, maintenance, or repair services to non-commercial government buildings.

4. The Tribunal noted that the term "building" was not defined under relevant statutes, rules, or notifications. They determined that street lights, fountains, and Tubewal were not commonly considered parts of a building. Consequently, the management, maintenance, or repair services for these structures fell under the taxable category.

5. Ultimately, the Tribunal found no merit in the appellant's case on the grounds of the services provided for Tubewal, street lights, and fountains. They upheld the impugned order, dismissing the appellant's appeal based on the conclusion that the services did not qualify for exemption as government buildings.

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