2019 (2) TMI 1304

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....(A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant have taken the registration under Maintenance or repair services and discharged the service tax after claiming the abatement as per notification no. 18/2005-ST dated 07.06.2005. The case of the department is that the appellant had provided service of repair and maintenance, therefore, the abatement available ....

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....ourt in the case of CCE vs Larsen & Toubro 2015 (39) STR 913 (SC). He also placed reliance on the other following judgments: • 2018 (9) TMI 1149 Real Value Promoters Pvt. Ltd. • 2018 (10) TMI 403 Futura Interiors • 2018 (15) GSTL 546 (M.P.) 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned....