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2013 (4) TMI 458 - AT - Service TaxLevy of service tax/interest/penalty – taxable service of maintenance and repair; that it failed to remit service tax pursuant to which service tax, interest and penalty is leviable – assessee contended that repair or service carried out under a contract other than a maintenance contract or agreement was not covered within the purview of service tax. Held that - In the case on hand, the respondent-assessee is admittedly provide repairing service to several firms and had received payments for the repairing services provided. The assessee thus clearly falls within the second limb of the expression maintenance or repair as defined in Section 65 (64) of the Act and must be deemed to have rendered the taxable service under Section 65(105)(zzg). Since we are now of the considered view that the appellate order is fallacious and unsustainable, this would result in restoration of the adjudication order. However we are of the view that in the totality of the facts and circumstances already referred to, imposition of penalty u/s 76 & 78 is unjustified and in view of provisions of Section 80 no penalty u/s 76 or 78 ought to be imposed. Thus the order in Appeal is quashed and the adjudication order is restored but modified to the extent. Appeal is allowed
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