same is consideration
received by the appellant from HIL Germany for providing
maintenance and repair services during warranty period. The Ld.
Counsel argued that ... consideration received from foreign company
for providing maintenance and repair services.
7.4 Ld. Counsel referred to the Interim order No.9/2012 dt.
24.1.2012 passed
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composition scheme provided in Works Contract Composition Scheme Rules, 2007 should be granted; that a substantial number of the works executed were non-commercial ... effect exempted levy and collection of service tax in relation to Management, Maintenance and Repair services provided for non-commercial Government buildings during the period
