No demand of service tax on repair & maintenance work carried out in Non-Designated areas

Aban Infrastructure Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Conclusion: When the drill ship was located in an area which was outside the territorial purview of the Finance Act, of 1994, service tax could not be demanded on repair and maintenance work carried out in non-designated areas. Held: Assessee was engaged in Management, Maintenance and Repair services (MMR) and Renting of Immovable Property Service (RIP). During the course of verification of their accounts, it was noticed that assessee had undertaken repairs / maintenance of rig/drill ships. They had rec...