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Maintenance of roads in colony area not taxable as 'management, maintenance or repair service'

November 3, 2018[2018] 98 taxmann.com 364 (New Delhi - CESTAT)
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GST/Service Tax: Where assessee was awarded work orders for maintenance of roads and paver work in plant/colony area, said activities would not fall under category of 'management, maintenance or repair service'

GST/Service Tax: Where assessee was awarded work orders for construction of godowns, common auction platforms for Rajasthan State Agricultural Marketing Board and boundary walls for Ganga Nagar Sahakari Upbhokta Whole Sale Bhandar, said activities would fall under category of 'commercial or industrial construction service'

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