TaxTMI 
TaxTMI 
2013 (7) TMI 1056
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....the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. -Appellant is seeking condonation of delay of 682 days and stay of recovery against the adjudged dues. Appellant is engaged in providing "Maintenance and Repair Service" of lifts/elevators installed in Naval Buildings at Visakhapatnam. The proceedings culminated in the ....
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....e Finance Act, 2012, provisions have been made for exemption to 'maintenance and repair service' provided to non-commercial buildings from payment of Service Tax. Since they were providing 'maintenance and repair service' of lifts/elevators installed in Naval buildings which are immovable property, Service Tax liability arose from 16-6-2005 which is exempted retrospectively. As regards the service....
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.... 5. We have considered the submissions made by both sides. Even though we find considerable force in the argument advanced by learned AR, we feel that delay is required to be condoned in this case especially in view of the fact that appellant had provided services of maintenance of lifts/elevators installed in the Naval buildings and the Navy had advised them that they were seeking clarifi....
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.... 7. We find there is no dispute that the work undertaken by the appellant is 'maintenance and repair service' of lifts/elevators installed in Naval buildings and the lifts/elevators are immovable property according to the decision of the Hon'ble High Court of Bombay in the case of OTIS Elevators Company (India) Ltd. (supra). Therefore, the services rendered to immovable property under disput....