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2015 (12) TMI 1494 - AT - Service TaxDemand of service tax - Maintenance and Repair Service - major part of the demand relates to the period 28/11/2003 to 16/06/2005 - Held that:- Service tax liability arises only if the service is provided under maintenance contract or an agreement and in relation to maintenance or repair or servicing of any goods or equipment. In the case in hand, the first appellate authority as well as the adjudicating authority has clearly recorded that the appellant had carried out electrical work at various parts of the service recipient's factory. On perusal of the impugned order, at paragraph No.10, we find that the work-order issued to the appellant indicates that the activity carried out by the appellant is in respect of wiring and fixing of lights which would not fall under the category of 'maintenance or repair service' of any goods or equipment during the relevant period. We also find that the Tribunal in the case of Basant Enterprises vs. Commissioner of Central Excise [2011 (4) TMI 550 - CESTAT, NEW DELHI] has considered an identical issue and held in favour of the assessee therein. We find that the said ratio would be applicable in the case in hand also, upto 16/06/2005 - for the period post 16/06/2005, in the appellant's case, service tax liability of ₹ 5,084/- along with interest has to be upheld - Decided partly in favour of assessee.
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