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2014 (7) TMI 412 - AT - Service TaxDemand of service tax - Repair and maintenance service - Held that:- As regards the service tax demand based on the repair and maintenance service alleged to have been provided by the respondent, we find that during the period of dispute, the repair and maintenance service which was taxable was that activity of repair and maintenance which was in terms of some contract or agreement, while according to the findings of the Commissioner (Appeals), no evidence has been produced by the Department that the repair and maintenance jobs of the respondent were in terms of some contracts or agreements. Therefore, we do not find any infirmity in the finding of the Commissioner (Appeals) that the respondents activity did not attract any service tax As regards, the allegation that the respondent have provided the Business Auxiliary Service, - the activity which has been treated by the Department as Business Auxiliary Service, as described in the grounds of appeal, is fabrication of steel storage tanks, dozers and settlers, steel structures, steel platforms, railing, foundation frames etc. and their erection and installation in the factory. While fabrication of tanks and steel structures being manufactured is not production or processing not amounts to manufacture, the erection and installation of tanks, dozers, settlers, and steel structures is certainly not covered by any clause of Section 65 (19). Therefore, we agree with the findings of the Commissioner (Appeals) that this activity of the respondent is not covered by the definition of Business Auxiliary Service and hence the same is not taxable - Decided against Revenue.
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