TMI Blog2011 (4) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... - To the same effect is the board's circular, which undoubtedly is binding on the Revenue - Appeal is allowed - 245 of 2008 - - - Dated:- 19-4-2011 - Mrs.Archana Wadhawa, Mr.M.Veeraiyan, JJ. Present for the Appellant: Shri Mayank Garg, Advocate Present for the Respondent: Shri S,N.Singh, JCDR PER: ARCHANA WADHAWA As per facts on records, the appellant got himself registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005, the service tax was leviable on the said activity only when the services are being provided by a person for maintenance contract or agreement. They contended that with effect from 16.6.2005, the words appearing in the said section any person under a maintenance contract or agreement were replaced by the words any person under a contract or agreement . The said change implies that prior to 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty imposed. Hence, the present appeal. 5. After hearing both sides, we find that the issue is no more res integra. Admittedly the period relates to repair activity carried out by the appellant under a rate contract for repair of goods and not under maintenance contract. 6. Learned Advocate appearing for the appellant has drawn our attention to the precedent decisions laying down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses of the contracts and submits that inasmuch as the same were for maintenance and repair of the transformers, the same would be liable to service tax. He also relied upon the Tribunal s decision in the case of TECHAIDS vs. CCE, Delhi-I -2006 (4) STR 566 (Tri.-Del.) laying down that the activity of receiving of old and used cylinders and filling them with paper/cotton felt/rubber for bringing cy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed said activity to be carried under a maintenance contract. To the same effect is the board s circular, which undoubtedly is binding on the Revenue. We further note that the decision relied upon by the learned DR is not on the same activity and the period covered in the said decision is also not available. As such, the ratio of the same cannot be made applicable to the present case. ` 9. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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