2019 (2) TMI 1304

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....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 for commercial or industrial constructi....

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....o 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 order. He submits that since the appellant had paid sales tax on the materi....