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2009 (3) TMI 103 - AT - Service TaxAppellant was undertaking the activities of reconditioning of the old and used cylinders supplied by the Oil companies as per repair contract. Vide show cause notice dated 30.6.04, tax was demanded for the period 1.7.03 to 31.3.04 amounting to Rs.2,30,264/-holding that the activities undertaken by the appellant would come within the purview of service tax under the category of “maintenance or repair”. The original authority confirmed the demand of tax and also imposed penalty along with interest. Commissioner (Appeals) upheld the adjudication order – held that that on 16.6.05, the definition of maintenance/repair service was amended. Accordingly, the demand of tax on repair job prior to 16.6.05 is not maintainable. Hence, the impugned order is set aside. The appeal is allowed with consequential relief.
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