https://www.taxtmi.com/caselaws?id=254573 The Tribunal upheld the service tax demand for management, maintenance, or repair services provided to various organizations, including IIT Kanpur, despite the appellants' arguments based on retrospective amendments and classification under works contract services. The Tribunal clarified that services to IIT Kanpur were not exempt from service tax under the retrospective amendment as it did not fall under non-commercial Government buildings. The appellants were ordered to make a pre-deposit of the demanded service tax and interest within a specified timeline, with further interest and penalties waived and recovery stayed during the appeal process. en-us Mon, 28 Jul 2014 00:00:00 +0530 Tue, 13 Oct 2015 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254573 The Tribunal upheld the service tax demand for management, maintenance, or repair services provided to various organizations, including IIT Kanpur, despite the appellants' arguments based on retrospective amendments and classification under works contract services. The Tribunal clarified that services to IIT Kanpur were not exempt from service tax under the retrospective amendment as it did not fall under non-commercial Government buildings. The appellants were ordered to make a pre-deposit of the demanded service tax and interest within a specified timeline, with further interest and penalties waived and recovery stayed during the appeal process. Case-Laws Service Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254573