2023 (8) TMI 605

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....the taxable service provided by them, an investigation was started against the appellant in summons proceedings and their records of last five years, such as written contracts / works orders, service tax return filed, ledger accounts, invoices raised were called for from them. Statements of Shri G.S. Dodia, Proprietor was recorded. During the course of an investigation, on scrutiny of the Bid documents/ work orders, the authorities were of the view that the appellant have provided services of Management, Maintenance or Repairs to various department. Accordingly, Show cause notice dated 17-04-2012, invoking extended period of limitation was issued to appellant directing to show cause as to why the service tax demand of Rs. 2,00,06,391/- be n....

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....ere is a specific entry covering Repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit. The Ld. Commissioner has thus erred in confirming the demand under Management, Maintenance or Repair service when the service was correctly classifiable under Commercial and Industrial Construction Service and was not eligible to Service tax qua the exclusionary clause. 5. He also submits that show cause notice did not specify as to which clause under Management, Maintenance or Repair service was invoked. Management, maintenance or repair service has 3 clauses which are for 3 different activities and the show cause notice has not pointed out or invoked any specific clause....