TaxTMI 
TaxTMI 
2017 (12) TMI 1152
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....d that they have been served notice for demand of service tax in respect of a contract with Corporation City of Panaji for Beautification and Landscaping of Panaji Municipal Garden. Ld. Counsel argued that the activity undertaken by them is the activity of renovation which essentially involved raising the existing dilapidated structures and building new one, relaying pipelines, foundation plinth sides etc. and related cleaning and movement of debris work. Ld. Counsel produced certain pictures which showed the condition of the garden prior to renovation and after renovation. Ld. Counsel argued that demand on service tax has been made under the head of Management, Maintenance and Repair Service. Ld. Counsel argued that activity undertaken by ....
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....ce the two words are used disjunctively by the Legislature, it must be assumed that the Legislature used the two words to express two distinct and separate meanings. The word "repair" conveys the idea of replacing worn, broken or lost parts in a thing or restoring the thing to a good condition. In Greg v. Planoue 1936 (1) K.B. 669, Salter, L.J. states: I take the word 'repair' as meaning in the language of Lord Blackburn in Inglis v. Buttery and Co. 1878 (3) Appeal Cases 552, the making good defects, including renewal where that is necessary. Therefore, whenever a thing or a part of a thing is worn out and a new thing is replaced in its place, such replacement of a new thing amounts to repair of the thing. The term "reno....
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.... cannot held liable to tax under commercial and industrial construction. 2.2. Ld. Counsel further relied on the decision in Commissioner (Appeals) in appellants own case in identical circumstances vide Order-in-Appeal No. GOA-EXCUS-000APP-234-2015-16 where the demand under the head of management, maintenance and repairservice has been set aside. He argued that the said decision of Commissioner (Appeals) has been accepted by the Revenue. 2.3. Ld. Counsel further argued that vide Section 98 of the Finance Act, a retrospective exemption was granted to management, maintenance and repairs of non-commercial Government buildings. He argued that though said provision was cited before the Commissioner no findings have been given. 3. Ld. AR ....
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.... and invoices issued and summarized at Para 3.2 above containing appellant's narration. I find that the facts favour the appellant. I find that it is admitted fact that the broad definition of activity is "Beautification and landscaping of Panaji Municipal Garden (Gracia de Orta), Panaji, Goa, civil work". However, specificity of work needs to be looked into. Second level of description is "construction and Extension of Garden of Panaji City of Caranzalem, Land Development and Construction of Drainage, Construction of compound wall, Symmetrical Garden, pathways, promenade, function lawn, etc.". However, one has to further break this description into the actual work undertaken. I have examined the copies of Running Account Bill vis-a-vis....
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....r industry. or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;] " [Emphasis Supplied] Under works contract service also, there is a similar reference, i.e. under section l05(zzzza)(ii)(d) provides that it means, inter alia, completion and finishing services, repair, alteration, renovation or restoration of, or similar service, in relation to (b) and (c). The entries in (b) relate to construction of new- building or civil structure or part thereof, or of a pipeline or conduit, primarily for the purpose of commerce or industry. The entries in (c) relate to construction of new residential complex. The q....