2012 (5) TMI 601

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....i Pahwa learned Counsel states that following four contacts were subject matter of taxation in the adjudication:- Sl. No Contact No. and date Description of activity Value of contract Remarks 1 SD/Hq/C/16 Dt 12.3.03 Annul maintenance contract underground drainage and manholes in railway colony Rs. 5,34,119/- The maintenance is in respect of immovable property 2. ....

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....taxation before 16.6.2005. So far as the work referred to in SI Nos. 2 and 3 are concerned, he states that making of work of Bench and Store rack, table and chairs are not repair and maintenance work but those were supply and sale of goods. Accordingly, supply and sale of goods is not taxable. 3. In so far as the work referred to in SI No.4 is concerned, submission of appellant is that by a wro....

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.... Pahwa stated that for the year 2005-06, levy has been made on the following activities:- Contract No. and date Description of activity Value of contract Remarks 4/A-2005-06 dated 6.5.05 Addition and alteration of existing structures, special repair and ordinary repair of railway quarters Rs. 9,71,885/- Addition and alteration work will not be covered under the management, ....