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2024 (1) TMI 774 - AT - Service TaxLevy of Service Tax - Management, Maintenance or Repair service - appellant have under taken the production activity in their factory for and on behalf of the M/s. Gharda Chemicals Ltd. by using their own plant - HELD THAT:- In the appellant’s own case for the previous period by two cited cases in Gujarat Insecticides Limited Versus Commissioner of Central Excise & ST, Surat-II [2023 (3) TMI 1173 - CESTAT AHMEDABAD] and Gujarat Insecticides Ltd Versus C.C.E. & S.T. -Surat-II [2023 (2) TMI 781 - CESTAT AHMEDABAD], on the identical issue this Tribunal has decided that the under the same set of arrangement between the appellant and M/s. Gharda Chemicals Ltd. the demand under management, maintenance or repair service shall not be sustainable. The issue is squarely covered by the above two orders of this Tribunal, whereby, it was held that under the arrangement between the appellant and M/s. Gharda Chemicals Ltd. there is no provision of service of management, maintenance or repair service, whereas, the activity of the appellant is of production of excisable goods. Therefore, following the above decisions of this Tribunal in the present matters also the demand shall not sustain. The impugned orders are set aside - appeals are allowed.
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