2024 (9) TMI 932

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....2015] - -<br>Service Tax<br>HON&#39;BLE MRS. JUSTICE B. V. NAGARATHNA And HON&#39;BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH For the Appellant : Mr. Tarun Gulati, Sr. Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv. Mr. Ashish Jain, Adv. Mr. Harish Pandey, AOR For the Respondent : Mr. Mukesh Kumar Maroria, AOR Mr. V. C. Bharathi, Adv. Mr. Udai Khanna, Adv. Mr. Shreyash U. Lalit, Adv. Mr. ....

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....erson under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to,- (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle; ....