AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2008 (12) TMI 175
X X X X Extracts X X X X
X X X X Extracts X X X X
....thorized Departmental Representative (DR) for the Revenue. ORDER Heard both sides and perused record. 2. It is seen from letter dated 17.1.2005 of Senior Executive Engineer/Plant, G.N.D.T.P. that the appellant was allotted for work of white-washing, distempering, painting of various buildings in Plant and compound area at GNDTP. Show cause notice proposed demand of service tax for the per....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the activities undertaken by the appellant are clearly repair and maintenance of the immovable property which are covered within the definition of the 'Maintenance and Repair'. 5. After hearing both sides and on perusal of the record, we find that the main contention of the learned Advocate is that the service under the category of 'Construction of residential/commercial complex' may apply t....