Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Painting and end-to-end execution services for residential, commercial and industrial premises were held not to constitute management, maintenance or repair service. The Tribunal noted that the services, on the admitted facts, were more appropriately covered by construction-related activity and that in the appellant's own case for a prior period the original authority had already treated the work as works contract service. The demand raised under management, maintenance or repair service was therefore unsustainable, and the activity was held to be correctly classifiable under works contract service. The impugned order was set aside and consequential relief followed in accordance with law.
Painting and end-to-end execution services for residential, commercial and industrial premises were held not to constitute management, maintenance or repair service. The Tribunal noted that the services, on the admitted facts, were more appropriately covered by construction-related activity and that in the appellant's own case for a prior period the original authority had already treated the work as works contract service. The demand raised under management, maintenance or repair service was therefore unsustainable, and the activity was held to be correctly classifiable under works contract service. The impugned order was set aside and consequential relief followed in accordance with law.
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