https://www.taxtmi.com/caselaws?id=190614 The Tribunal held that the appellant, a partnership firm engaged in construction and repair services, was liable to pay Service Tax under 'Management, Maintenance or Repair Service' for maintenance and repair work on properties, including railways. The appellant was directed to make a pre-deposit of Rs. 15 lakhs, with the remaining dues waived upon compliance. The Tribunal also acknowledged the appellant's argument regarding liability under GTA services and demands under 'Construction Service' for specific periods, suggesting possible exemptions or non-taxable services rendered before the tax imposition. en-us Tue, 19 Mar 2013 00:00:00 +0530 Mon, 20 Feb 2017 17:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190614 The Tribunal held that the appellant, a partnership firm engaged in construction and repair services, was liable to pay Service Tax under 'Management, Maintenance or Repair Service' for maintenance and repair work on properties, including railways. The appellant was directed to make a pre-deposit of Rs. 15 lakhs, with the remaining dues waived upon compliance. The Tribunal also acknowledged the appellant's argument regarding liability under GTA services and demands under 'Construction Service' for specific periods, suggesting possible exemptions or non-taxable services rendered before the tax imposition. Case-Laws Service Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190614