2017 (8) TMI 438

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.... provision of commercial and industrial construction service and not maintenance and repair service. He argued that the benefit of Notification 1/2006-ST has been wrongly denied to them holding the service provided by them as management, maintenance and repair service. The appellant had entered into various rate contracts for activities with the service recipients and in the said rate contracts, specific items of work were defined. For each service, a separate rate was provided. When the billing was done, the invoice was raised as per the work done and as per the rates prescribed in the rate contract with various service recipients. The contracts were named as maintenance contract as is apparent from the contract in respect of G.M. Partitio....

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....enance and repair service or commercial and industrial construction service. The two definitions are reproduced below:- "Section 65(25b) "Commercial or Industrial Construction service means (a) . or, (b) . or, (c) . or, (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit . "Section 65(64) Management, Maintenance or Repair means any service provided by (i) any person under a contract or any agreement (ii) a manufacture or any person authorized by him in relation to- (a) (b) Maintenance or repair of properties, whether immovable or not (c) "" 4.1 A perusal of the contract provided by the appellant shows that the con....