Painting and finishing services for buildings fall under Works Contract Service, not management, maintenance or repair.

Painting and related end-to-end execution services for residential and commercial premises were treated as completion and finishing work within the statutory construction-related descriptions. Because the activity involved material and manpower and fell within entries that expressly include painting and similar finishing services, it could not be classified as management, maintenance or repair of immovable property. The Revenue's classification was therefore rejected, and the services were held to fall under Works Contract Service rather than Management, Maintenance or Repair Service.

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Issues: Whether painting and related end-to-end execution services were classifiable under Works Contract Service or under Management, Maintenance or Repair Service.

Analysis: The activity involved painting work for residential and commercial premises, along with material and manpower, and fell within the statutory description of completion and finishing services. The definition of commercial or industrial construction service and construction of complex service expressly included painting and similar finishing activities. On that basis, the services could not be treated as management, maintenance or repair of immovable property. The demand confirmed under the latter category was therefore unsustainable.

Conclusion: The classification adopted by the Revenue was rejected and the services were held to be correctly classifiable under Works Contract Service, in favour of the assessee.

Ratio Decidendi: Painting and similar completion and finishing services for buildings and complexes are not taxable as management, maintenance or repair merely because they relate to immovable property; they are to be classified under the specific construction-related service entry where the statute so provides.

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