2010 (1) TMI 511

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....s Ltd. (CFCL). The scope of the contract was, horticulture and landscaping. By virtue of show-cause notice dated 8-5-2006, proposed demand of tax was made for a sum of Rs. 21,72,600 pertaining to the period 16-6-2005 to 28-6-2006 under the category of maintenance or repair service. Imposition of penalty along with interest was also proposed. The Original Authority affirmed the demand of tax and imposed penalty along with interest. The Commissioner (Appeals) set aside the order of the Original Authority. The order passed by the Commissioner (Appeals) has been maintained by the Customs Excise & Service Tax Appellate Tribunal, New Delhi by the impugned order, upholding the findings of the learned Commissioner that no tax is liable on such a....

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....to agriculture and horticulture. The dispute raised by the parties is with regard to the interpretation of the horticulture and landscaping and cleaning activity in terms of clause (64) of section 65 of the Finance Act. The definition of "maintenance or repair service" is as under :- "'Maintenance and repair' means any service provided by-  (i) any person under a contract or agreement; or  (ii) a manufacturer or any person authorized by him, in relation to,-  (a) maintenance or repair including recondition or restoration, or servicing of any goods or equipment, excluding motor vehicle; or  (b) maintenance or management of immovable property." The Tribunal has observed in the course of the order ....