2015 (7) TMI 588

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....ut had not paid service tax. 2. The facts, briefly stated, are as under: The appellant, a contractor, entered into contracts with Jaipur Development Authority (JDA) and Jaipur Nagar Nigam (JNN) for management and maintenance of parks and road side plantation and maintenance. The scope of work was mainly as under: (a) Supply & growing of plants; (b) Supply and providing fertilizers and pesticides to the plants at regular interval; (c) Watering of lawns, plants; (d) Lawn cutting and pruning and trimming of hedges; (e) De-weeding of lawns and flower beds; (f) Preparation of flower beds and planting of shrubs etc; (g) Removing of stone pieces from other than lawn area in a park; (h) Brooming the lawn and collecting....

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....ice tax. The appellant did not cooperate during investigation, did not respond to summons, did not submit any details (in spite of being asked) which had to be obtained from JDA/JNN and did not file ST-3 returns showing rendition of the impugned service and therefore the extended period is clearly invocable. 5. We have considered the contentions of both sides. We find that up to 30.4.2006 the definition of what was then called "maintenance or repair" as given in Section 65(64) was as under: 16.6.2005 to 30.4.2006: "Maintenance or repair" means any service provided by- (i) Any person under a contract or an agreement; or (ii) A manufacturer or any person authorised by him; In relation to- (a) maintenance or repair includi....

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....he scope of 'management, maintenance or repair service' and accordingly confirmed the impugned demand for the period with effect from 1.5.2006. While there can hardly be any doubt that "roads, airports, railway, building, parks, electrical installation and the like" are clearly immovable properties and therefore management maintenance or repair of such properties is clearly liable to service tax, even if it is contended, as indeed has been done by the appellant, that maintenance of trees, grass etc. cannot be called in the category of maintenance of immovable property, the impugned demand would be sustainable even in the wake of such contention as maintenance or repair of even non-immovable properties was brought under the scope of ....