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2023 (3) TMI 10 - CESTAT CHENNAILevy of Service Tax - manufacturer of parts for paper mill machinery and are also registered under the category of Consulting Engineer Service - HELD THAT:- In various cases, it has been held that there was no record available to show the manner in which the activities of repair work were carried out by the taxpayer since there was no contract or agreement. The Delhi Bench of the CESTAT in the case of M/s. Crimpson Electronics [2009 (7) TMI 80 - CESTAT, NEW DELHI] has held that There is nothing on record to show the manner how activities were carried out by the appellant to conclude that repair and maintenance charges were received instead of job work charges. Also there is no contract document available on record to explain the nature of repair and maintenance carried out. In this case, further, the Learned Deputy Commissioner for the Revenue was unable to distinguish the above orders nor was he able to contradict the contentions of the appellant as to the non-existence of contract / agreement. The demand cannot sustain, for which reason the impugned order is set aside - Appeal allowed.
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