2016 (10) TMI 579

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....DER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (A), revenue has preferred the present appeal. 2. We have heard Shri Ranjan Khanna, DR for the Applicants and Shri S.K. Pahwa, Advocate for the Respondent. 3. For the better appreciation of the reasons adopted by the Commissioner (A) for allowing the appeal we reproduce the relevant para from the impugned order as be....

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.... the ambit of work contract service which has been brought in service tax net w.e.f. 01.06.2007. Therefore, the demand of service tax on management, maintenance or repair service erection, and commissioning or installation services is legally not sustainable" 4. As is seen from above the demand stand set aside on the ground that the assessee was providing the services under the works contract whi....