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2013 (12) TMI 1426 - CESTAT NEW DELHIDemand of service tax - Repair of damaged electric motors - Penalty u/s 75A and 76 - Held that:- As per entry at Section 65(64) as it stood at the relevant time and reproduced above only activities carried out under a maintenance contract was covered in clause (i). The appellants had no maintenance contract with their customers. Clause (ii) was applicable only to a manufacturer of the goods or persons authorized by him. The appellants were not the manufacturer of the goods or a person authorized by such manufacturer. So the activity was not covered by the definition at Section 65(64) at the relevant time. So the demand is not maintainable. Consequently interest and penalties also does not arise - Decided in favour of assessee.
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