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Gr Infraprojects Ltd vs Udaipur on 14 January, 2026

should involve, inter alia (i) repair and maintenance of civil structure; or (ii) repair and maintenance of original works III. The construction is not used ... fitting out, repair, installation, maintenance, completion, fitting out, renovation, or alteration repair, maintenance, of- renovation, or alteration of- (a) a civil structure or any other
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 0 - Full Document

Real Time Access Pvt Ltd vs Cochin-Cce on 27 April, 2026

maintenance or repair of properties, whether removable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding ... other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

Steel City Enterprises vs Visakhapatnam-Ii on 8 April, 2026

commerce or industry and therefore if the repair and maintenance services are linked with a building/civil structure which are not used for commercial activities ... clarification issued above if the repairs and maintenance services are linked with a building/structure which are not used for commercial activities such service
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Ab Tek Construcitons vs Cochin-Cce on 25 March, 2026

carrying out,- (a) Erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing ... other similar services, in relation to building or сivil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document

Ab Tek Constructions vs Cochin-Cus on 25 March, 2026

carrying out,- (a) Erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing ... other similar services, in relation to building or сivil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document

N H K Spring India Ltd vs Gurgaon Ii on 28 April, 2026

fabrication are procured for the repair and maintenance of huge machineries and other iron & steel structures. She also submits that the machinery requires periodical ... these services are procured for the repair and maintenance of huge machineries and other iron & steel structures. The machineries require periodical maintenance including surface
Custom, Excise & Service Tax Tribunal Cites 29 - Cited by 0 - Full Document

Ab Tek Constructions vs Cochin-Cus on 25 March, 2026

carrying out,- (a) Erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing ... other similar services, in relation to building or сivil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document

Schoolnet India Limited vs Noida on 20 May, 2026

structure of a building; the term 'structure' is not limited to building, and it also includes parts thereof; the term 'structure ... 70045 of 2021 erection/construction of a structure, and it also includes fitting out, repair, maintenance, renovation, or alteration of already constructed structure predominantly
Custom, Excise & Service Tax Tribunal Cites 13 - Cited by 0 - Full Document

Noida vs Schoolnet India Ltd on 20 May, 2026

structure of a building; the term 'structure' is not limited to building, and it also includes parts thereof; the term 'structure ... 70045 of 2021 erection/construction of a structure, and it also includes fitting out, repair, maintenance, renovation, or alteration of already constructed structure predominantly
Custom, Excise & Service Tax Tribunal Cites 13 - Cited by 0 - Full Document
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