2019 (8) TMI 1704

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.... Advocate for the Appellant. Shri P. Sudhakar Reddy, Authorized Representative for the Respondent. ORDER 1. This appeal is directed against the impugned order dated 17.08.2010 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam. 2. Brief facts of the case are that the appellant is a member of MES Builders Association of India and is engaged inte....

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....service tax demand was confirmed along with interest and penalties were imposed under section 77 & 78 of the Finance Act, 1994. On appeal, learned Commissioner (Appeals) vide the impugned order dated 17.08.2010 has upheld the adjusted demands. 3. Learned advocate appearing for the appellant submitted that the activities undertaken pursuant to the work order issued by the MES, Visakhapatnam were....

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....pellant had undertaken the activities of repair and maintenance of buildings/ civil structures, belonging to the Ministry of Defense. Such activities cannot be termed as commercial in nature, in order to be categorized as taxable service under MMRS. Further, Section 98 ibid mandates that no service tax shall be levied or collected in respect of MMRS provided for non-commercial buildings during the....

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....ction 98 ibid in respect of the maintenance and repair services provided for the Ministry of Defense. However, we find that the provisions of Section 98 ibid and their application to the facts of the present case have not been discussed by the learned Commissioner (Appeals) in the impugned order dated 17.08.2010, may be owing to the reason that the said provisions were incorporated in the statute ....