No Service Tax leviable on Services Provided to Government by Way of Repair and Maintenance falls under Works Contract services: CESTAT [Read Order]

No Service Tax - Leviable - Services Provided - Government - Way of Repair - Maintenance falls - Contract services - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that services should be provided to the Government, even by way of repair, maintenance, or alteration of, inter alia, any other original works, and such service should not be consumed in a commerce, industry or any other business or profession are not…

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