2010 (12) TMI 66

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....e being disposed of by a common order. 2.The appellant herein is Govt. of Karnataka undertaking and engaged in construction of building, roads and other civil works for Govt. of Karnataka.  They are registered with the Department under the category of Consulting Engineer service as defined under Section 65(31) of the Finance Act, 1994.  The appellant was also engaged in the activity of maintenance of roads, construction of drainage, upgradation of sidewalks, asphalting of roads etc. as per the agreements entered with various Govt. agencies.  On an intelligence gathered by the officers of the Service Tax commissionerate, records were sought for verification from the appellant and on verification of the records, it was noticed....

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....category of management, maintenance or repairs of immovable property as the appellant always was taking the work of roads which is not a immovable property, much less a private property and falls within the jurisprudence of eminent domain / sovereign domain and hence this would be excludable from the category of immovable property.  It is the submission that the activity of the appellant being done on a public property, the said activity cannot be brought under the service tax, given a specific exclusion in the statutory definitions.  Alternatively, it was submitted that the definition of commercial or industrial services would be more appropriate, if it is held so, then, there is a specific exclusion for the activity undertaken i....

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....ought to be put forth by the appellant under the sovereign domain cannot be disputed but at the same time, the said public road is an immovable property.  He would rely upon the Boards circular F.No.B1/6/2005-TRU dt. 27/7/2005 to submit that this activity is covered under the category of maintenance or repair services. 5.We have considered the submissions made at length by both sides and perused the records. 6.The issue involved in this case is  whether the activity undertaken by the appellant would fall under the category of maintenance, management or repairs services as sought to be done by the Revenue or otherwise.  On perusal of the records, we find that there is no dispute that the appellant had entered into contract/....