https://www.taxtmi.com/caselaws?id=791065 Painting and related end-to-end execution services for residential and commercial premises were treated as completion and finishing work within the statutory construction-related descriptions. Because the activity involved material and manpower and fell within entries that expressly include painting and similar finishing services, it could not be classified as management, maintenance or repair of immovable property. The Revenue's classification was therefore rejected, and the services were held to fall under Works Contract Service rather than Management, Maintenance or Repair Service. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791065 Painting and related end-to-end execution services for residential and commercial premises were treated as completion and finishing work within the statutory construction-related descriptions. Because the activity involved material and manpower and fell within entries that expressly include painting and similar finishing services, it could not be classified as management, maintenance or repair of immovable property. The Revenue's classification was therefore rejected, and the services were held to fall under Works Contract Service rather than Management, Maintenance or Repair Service. Case-Laws Service Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791065