TMI Blog2011 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... by limitation - appellant, appearing in person before us submits that they are also paying Central Excise duty on repaired transformers by treating the same as a manufacturing activity - if excise duty have to be paid by treating the repaired transformers as manufactured transformers, whether the Service Tax liability can be fastened by treating the activity of maintenance and repair activity – ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance is earlier done at the site of installation etc. that the demand was also barred by limitation. However, the above pleas raised by the appellant were not found by the lower authority and impugned orders confirming demand and imposing penalty were passed. 3. The appellant, appearing in person before us submits that they are also paying Central Excise duty on repaired transformers by treati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|