2014 (5) TMI 577

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..... 2. Reasons stated in the COD application are satisfactory; hence, the delay is condoned. 3. The appellants herein are engaged in providing services of maintenance of greenery on road divider as well as maintenance of road Landscape and gardens, which is part of the Raj Bhavan and belong to the government of Maharashtra. The activity of maintenance involves cutting of trees in shape, trimmi....

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....or non-compliance of the order the appeal was dismissed. Aggrieved by the order of the Commissioner (Appeals), the appellant is before this tribunal. 5. Upon hearing the parties, it appears that the services in relation to the maintenance of road divider is covered under the provisions of Section 97 of the Finance Act, and the garden which is part of the Raj Bhavan forms part of the Government ....