2009 (1) TMI 424

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..... r for the Respondent. ORDER T.K. Jayaraman, Technical Member - This appeal has been filed against the Order-in-Appeal No. 1/2006 (H-III) S. Tax, dated 30-1-2006 passed by the Commissioner of Customs & Central Excise (Appeals-III), Hyderabad. 2. We heard both the sides in the matter. 3. The appellants are manufacturers of power and distribution transformers which they supply to various Governme .....

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..... intending Engineer, Vijayawada for providing the service of maintenance and repairs and gave a finding that the appellants would fall under the service tax net. Thus he confirmed the Order-in-Original. The appellants are aggrieved over the impugned order on the following grounds : (i) The CBEC has issued a Circular No. MF (DR) Letter F.No. B1/6/2005-TRU, dated 27-7-2005. In terms of the said Circ .....

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..... le service of 'maintenance and repairs' as they had entered an agreement with M/s. APSPDCL for carrying out the repairs to the power transformers. This order has been appealed before the Commissioner (Appeals). It appears that the Board's instructions dated 27-7-2005 have not been properly examined. The prayer of the appellant is that the lower authority should consider the said Circular and impos .....

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