2019 (4) TMI 1958

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....Shri Brijesh Tiwari, Advocate - for the appellant Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER The appellant is in appeal against the impugned order contesting demand of service tax confirmed against them. 2. The facts of the case are that the appellant is a proprietorship firm and engaged in activity of repairs and maintenance, such as, work attended by him per....

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....nder maintenance contract of immovable property was not liable to be taxed but a demand of service tax was confirmed under the category of maintenance and repairs for the period 01/04/2004 to 31/03/2009 and a demand also confirmed under the category of cargo handling service for shifting of material from one place to another by the appellant in BSNL office itself. Aggrieved from the said demands, ....

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....d prior to 16/06/2005, the appellant is carried out repairs and maintenance of immovable equipments and from 16/06/2005 such requisite of repairs of such equipments became taxable, therefore, we hold that the appellant is not liable to pay service tax under the category of maintenance and repair services prior to 16/06/2005, but post 16/06/2005 the appellant is liable to pay service tax. If same i....