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2019 (5) TMI 1570 - AT - Service TaxClassification of services - Business Auxiliary Services or Maintenance and repair service - service activities of Maintenance and Repairs as per the contract of Full Service Maintenance Agreements (FSMA) - HELD THAT:- The issue is settled in the case of COMMISSIONER OF CENTRAL EXCISE & ST, LTU, DELHI VERSUS M/S. XEROX INDIA LIMITED AND VICE-VERSA [2018 (3) TMI 1006 - CESTAT CHANDIGARH] where it was held that for the period prior to 01.06.2007, no demand is sustainable under the category of Maintenance and Repair Service/ Business Support Service/ Business Auxiliary Service for the activity undertaken by M/s. Xerox as the services of Business Support Service and Maintenance and Repair along with material and the agreement cannot vivisect the amount of material supplied by M/s. Xerox. The assessee is not liable to pay the service tax under the category of Maintenance or Repair Service and the learned Commissioner has rightly dropped the demand under the category of Business Auxiliary Service - appeal allowed - decided in favor of appellant.
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