TaxTMI 
TaxTMI 
2026 (5) TMI 267
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....eement with M/s. Asian Paints Ltd. for rendering painting services. Revenue on verification of their documents found that the appellant was discharging service tax at the rate of 4% under the Works Contract Services; while according to the Revenue, these painting services were rightly classifiable under 'Management, Maintenance or Repair of Immovable Property Services' and accordingly, issued a notice to the appellant. The Commissioner in the impugned order referring to the definition of the 'Management, Maintenance or Repair Services' and also referring to the Notification No.24/2009-ST dated 27.07.2009 confirmed the demand of service tax under the category of 'Management, Maintenance or Repair Service's along with interest and imposed various penalties under the Finance Act, 1994. Aggrieved by this order, the appellant is in appeal before us. 3. The Learned Counsel submitted that the appellant entered into an Agreement with M/s. Asian Paints Ltd. on a principal-to-principal basis for providing support to customers who are in need of painting solutions from Asian Paints. The appellant since possessed the required infrastructure and manpower to provide the painting services, ent....
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....thorised Representative (AR) for the Revenue reiterated the findings of the Commissioner in the impugned order. 5. Heard both sides. The period of dispute is from April 2006 to September 2011. During the relevant period, Section 64 of the Finance Act, 1994 defined 'Management, Maintenance or Repair service' as any service provided by- (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, in relation to (a) management of properties, whether immovable or not; or (b) maintenance or repair of properties, whether removable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle; Section 65(25b) 'Commercial industrial construction service' means- (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, a....
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....sion cannot be sustained in order to invoke the extended period of limitation. 6. In a similar set of facts, in the case of FK Enterprises Vs. CCE and ST Vadodhara-1 2023 (2) TMI 1042 CESTAT-Ahmedabad has observed as follows: "4. We have carefully considered the submissions made by both the sides and perused the records. We find that the appellant admittedly carried out repairing/painting work in respect of plant, machinery, and building of their client. The service was provided along with the material used for painting work and the appellant also paid the VAT on the works contract. The only ground for denial of the payment of Service Tax under the works contract by the revenue is that the same is not covered under definition of works contract as provided under Section 65 (105) (zzzza) Finance Act, 1994, which reads as under. "Works contract", for the purpose of section 65(105) (zzzza), means a contract wherein,- (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out,- (a) Erection, commissioning or installation ....
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....finition of "works contract". Therefore, we are of the considered view that the appellant have correctly discharged the Service Tax under the head of works contract. 5. Accordingly, the impugned order is not sustainable, hence the same is set aside, appeal is allowed." 6.1 Also in the case of Spandrel Vs. Commissioner of Central Excise, Hyderabad (supra) the Tribunal held as follows: "8. On the other hand, we find that the amendments which were brought in the Finance Act, 2005 with effect from 16-6-2005 to the services "Commercial or Industrial Construction" under section 65(25b) of the Finance Act, read as under:- "(25b) 'commercial or industrial construction service' means- (a) construction of a new building or a civil structure or a part thereof, or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall filling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil st....