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2018 (4) TMI 1033
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....e for the Respondents Per: Archana Wadhwa Being aggrieved by the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. Ld. AR, Shri P. Arul, AC, appeared on behalf of the Revenue and nobody appeared on behalf of the respondent. 3. The dispute in the present appeal relates to the fact as to whether the services provided by the respondent under a contract r....
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....ened the new broader road. The work of widening of narrow road to broader rad would be completed only after the strengthening of new existing road for keeping in good condition. Therefore, the work "widening and strengthening of link road with bituminous concrete" rendered by the respondents is not liable to service tax under "Maintenance or Repair Services" 5. As against the above finding, Rev....