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2015 (2) TMI 615 - CESTAT MUMBAIClassification of service - providing maintenance and repairs on behalf of M/s. Modi Xerox to the customers - Assessee contends that service would fall under Business Auxiliary service - Held that:- On perusal of the records it transpires that the appellant's contract with M/s. Modi Xerox is termed as a service agreement and it lays down the obligations to be provided by the appellant which includes necessary service of the products assigned by M/s. Modi Xerox. It is also on record that the appellant is billing M/s. Modi Xerox for the services rendered by him in the territory to which he has been assigned. We find that the appellant's contention that they are not covered under the 'repair and maintenance service' is having strong force inasmuch as the certificate issued by M/s. Modi Xerox indicates that they have directly billed the customers, for the repairs and maintenance which has been attended to by the appellant herein. - From a plain reading of the definition of Business Auxiliary Service, we find that there is no clause for taxing the services or providing the services on behalf of the client. Appellant is providing services on behalf of M/s. Modi Xerox who are his client. This would indicate that the appellant is liable to service tax under 'business auxiliary service' w.e.f. 10.09.2004 to which we were informed by the Chartered Accountant that they are doing so. - impugned order upholding the demands, interest and penalty is unsustainable and liable to be set aside - Decided in favour of assessee.
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