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2016 (10) TMI 877 - AT - Service TaxRefund of amount deposited as Service Tax on account of Maintenance & Repair Services - classification of services - Maintenance & Repair Services - upgradation of aircraft - Held that: - the up-gradation activity undertaken by M/s Hindustan Aeronautics Limited, the same did not amount to providing of service for Maintenance & Repair Services. Therefore, the amount deposited by M/s Hindustan Aeronautics Limited, in respect of which they sought refund was not due to exchequer as Service Tax. Therefore, we direct the Original Authority to refund the amount deposited as Service Tax on account of Maintenance & Repair Services in respect of the activity by M/s Hindustan Aeronautics Limited for up-gradation of aircrafts which were undertaken by them on behalf of Establishments of Defence of Government of India through said four contracts. M/s Hindustan Aeronautics Limited, may submit a copy of this order to the Office of the Original Authority and on receipt of such copy in the Office of Original Authority, the Original Authority shall allow the application for refund within sixty days - appeal allowed - decided in favor of appellant.
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