https://www.taxtmi.com/caselaws?id=261627 The appellant's service tax demand for management, maintenance, or repair services was upheld, post-May 1, 2006, expanding the scope to include both immovable and non-immovable property. Despite the appellant's lack of cooperation and suppression of facts, the Tribunal directed a reevaluation of tax liability, considering the supply of goods like trees/shrubs under Notification No. 12/2003-ST. The case was remanded for recomputation of tax liability and penalties, granting the appellant an opportunity to establish eligibility. The appellant was found guilty of suppressing facts, and penalties were to be recomputed accordingly. en-us Thu, 11 Jun 2015 00:00:00 +0530 Thu, 03 Mar 2016 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261627 The appellant's service tax demand for management, maintenance, or repair services was upheld, post-May 1, 2006, expanding the scope to include both immovable and non-immovable property. Despite the appellant's lack of cooperation and suppression of facts, the Tribunal directed a reevaluation of tax liability, considering the supply of goods like trees/shrubs under Notification No. 12/2003-ST. The case was remanded for recomputation of tax liability and penalties, granting the appellant an opportunity to establish eligibility. The appellant was found guilty of suppressing facts, and penalties were to be recomputed accordingly. Case-Laws Service Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261627