https://www.taxtmi.com/caselaws?id=294940 The Tribunal set aside the Commissioner (Appeals)' decision on the applicability of service tax on repair and maintenance services provided to the Ministry of Defense. It found that the services were non-commercial and fell outside the taxable scope, exempting them from service tax under Section 98 of the Finance Act, 2012. The matter was remanded to the Commissioner (Appeals) for proper consideration of the statutory provisions, particularly Section 98, in reaching a fresh decision. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 11 May 2021 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294940 The Tribunal set aside the Commissioner (Appeals)' decision on the applicability of service tax on repair and maintenance services provided to the Ministry of Defense. It found that the services were non-commercial and fell outside the taxable scope, exempting them from service tax under Section 98 of the Finance Act, 2012. The matter was remanded to the Commissioner (Appeals) for proper consideration of the statutory provisions, particularly Section 98, in reaching a fresh decision. Case-Laws Service Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294940