Maintenance of pipelines is taxable under ‘Management, Maintenance & Repair’ services

Baba Ram Dev Construction & Engineer Vs Commissioner of Central Excise (CESTAT Delhi)

CESTAT Delhi held that maintenance of pipelines are not exempted under any notification or provision or circular. Accordingly, the same is taxable under the category of ‘management, maintenance and repair’ services.

Facts- The appellant was engaged in providing various services which fell under the categories of construction of complex services, management, maintenance and repair

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