2018 (2) TMI 1259

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....g or Installation as well as Management, Maintenance or Repair Services to various clients. The dispute in the present case is regarding some contracts executed by the appellant for the Delhi Jal Board (DJB) in which nature of work involved replacing of old damaged water line, for improvement of water supply in various villages as well as replacement of badly silted and damaged sewer lines. During the course of investigation the various contracts were scrutinized by Department officers and they came to the view that the services rendered by the appellant are classifiable under Management, Maintenance or Repair Service defined under Section 65 (4) of the Finance Act, 1994. Accordingly, Service Tax was demanded for the period 2005-06 to 2009-....

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.... the adjudicated authority has considered the rival classification of services and has come to the conclusion that the activities of the appellant are classifiable rightly under Management, Maintenance or Repair services for the reason that such repairs are undertaken as part of a maintenance contract. Accordingly, he justified the demand of Service Tax and the penalties imposed. 5. We heard both sides and perused the appeal record. The dispute is with reference to a classification of the Services rendered by the appellant for Delhi Jal Board. The nature of the activity involves replacement of defective pipelines as also de-silting and repairing of existing pipelines. We have perused a few sample contracts which have been executed by the a....

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....efined under Section 65(64) of Finance Act' 1994 as follows:- "Management, maintenance or repair" means any service provided by - (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to, - (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;] 3[Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause,- (a) "goods" includes computer software; (b) "properties" includes information technology software;] 7. After consideri....