https://www.taxtmi.com/caselaws?id=343785 The Tribunal upheld the decision confirming the service tax liability on charges for painting and upkeep of gas cylinders, categorizing them under management, maintenance, or repair services. The appellant's claim for abatement under notification no. 12/2003-ST was rejected, with emphasis on the notification requirements for exemption of goods' value. The Tribunal also affirmed penalties imposed, stating that the services provided fell within taxable categories. The appellant's argument on Works Contract tax deduction lacked supporting evidence, leading to the dismissal of appeals and upholding of the original order. en-us Thu, 04 May 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343785 The Tribunal upheld the decision confirming the service tax liability on charges for painting and upkeep of gas cylinders, categorizing them under management, maintenance, or repair services. The appellant's claim for abatement under notification no. 12/2003-ST was rejected, with emphasis on the notification requirements for exemption of goods' value. The Tribunal also affirmed penalties imposed, stating that the services provided fell within taxable categories. The appellant's argument on Works Contract tax deduction lacked supporting evidence, leading to the dismissal of appeals and upholding of the original order. Case-Laws Service Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343785