https://www.taxtmi.com/caselaws?id=785930 Management, maintenance or repair services for lawn and garden upkeep were treated as taxable 'Management, Maintenance or Repair' services; exemption under the Negative List regime was not accepted and the matter is remanded for verification of agreements and quantification of service tax. Processing of fly ash bricks likewise attracted service tax unless exemption or double demand is established; alleged clerical error claims must be verified and remanded. The extended limitation period was held invocable because the show cause notice was issued within one year of a statutory audit. CENVAT credit recovery was repaid and, on a lenient view, penalty under the credit rules was set aside. en-us Fri, 30 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785930 Management, maintenance or repair services for lawn and garden upkeep were treated as taxable 'Management, Maintenance or Repair' services; exemption under the Negative List regime was not accepted and the matter is remanded for verification of agreements and quantification of service tax. Processing of fly ash bricks likewise attracted service tax unless exemption or double demand is established; alleged clerical error claims must be verified and remanded. The extended limitation period was held invocable because the show cause notice was issued within one year of a statutory audit. CENVAT credit recovery was repaid and, on a lenient view, penalty under the credit rules was set aside. Case-Laws Service Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785930