2016 (10) TMI 279

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....vinder Singh, A.R -for the respondent ORDER The appellant is in appeal against the impugned order demanding service tax of Rs. 2,90,500/- along with interest and imposing penalty for the period 2005-06 to 2008-09 on the ground  that the appellant has provided management, maintenance or repair service to Municipal Council, Nangal and to pay service tax thereon. 2.  The sole contention ....

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....e Tax Act, 1961, the Companies Act, 1956 and Kerala Municipality Building Rules, 1999 to say that the management, maintenance or repair of Tubewal, Street Lights and Fountains are covered under Building. 3.  On the other hand, the Ld. AR opposed the contention to the Ld. Counsel and submits that building does not cover Tubewal, street lights and fountains, therefore, the appellant is liable ....

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.... defined under clause (64) of Section 65 of the Act, as under:- Management, maintenance or repair" means any service provided by (i) Any person under a contract or an agreement; or (ii)  A manufacture or any person authorized by him, in relation to (a)   Management of properties, whether immovable or not; (b)   Maintenance or repair of properties, whether immovab....