2017 (4) TMI 1181

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....spondent : A. Cletus, ADC (AR) ORDER D. N. Panda Ld. counsel says that there are two demands in this case. The first demand relates to nature of the activity carried out which squarely fall under the "Works Contract Service" although that was named by the department as "Industrial Commercial Construction". The second demand relates to "Maintenance and Repair Service". 2. Assessee does ....

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.... and the nature of the activities carried out by appellant was civil construction. As work contract was not liable to tax prior to 1.6.2007, there shall not be taxability on this aspect of the adjudication. Further, once there is no liability on works contract, therefore there shall be no penalty. 7. In so far as Repair and Maintenance activity is concerned, for no agitation against that by app....