2010 (4) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arged under the Explosive Act, 1884. The testing and inspection is statutory one discharged on behalf of the Indian Oil Corporation in terms of work order dated 28.11.2001. In the absence of maintenance or repair the service cannot be called so. Held that: . No evidence was brought to our notice by Revenue to appreciate basis of levy of service tax of Rs. 5,17,673/- under the category of ‘Maint .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by Revenue authority as maintenance and repair. 3. Learned Counsel appearing on behalf of the appellants submitted that the activity carried out by the appellants was neither maintenance nor repair meant for public but statutory obligation discharged under the Explosive Act, 1884. The testing and inspection is statutory one discharged on behalf of the Indian Oil Corporation in terms of work ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ance of cylinders for all in commercial way. Record only reveals that this appellant was engaged by I.O.C. Ltd. to periodical test and upkeep the cylinders under the requirements of Explosive Act, 1884. Without finding any material to agree with adjudication that there was repair and maintenance activity carried out commercially other than under the requirement of Explosive Act, 1884, we set aside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X