TMI Blog2010 (7) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... and for rendering such services, they are using mobile units "workover rigs". The nature of activities, prima facie, support the view of the Commissioner that the same are in the nature of management, maintenance and repairing services. We also, prima facie, agree with the submission of the ld. Jt. CDR that the Tribunal in the earlier order has not upheld the view of the Commissioner's earlier fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e's appeal was dismissed on the ground that the review was not conducted by validly Constituted Committee. At the same time, the appeal of the present appellants was allowed by way of remand for de novo consideration vide Order of the Tribunal dated 15.12.08. 2. In pursuance of the Tribunal's Order dated 15.12.08 remanding the matter to the adjudicating authority, the Commissioner has confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly involves "workover/servicing of wells" and it envisages several activities which are in the nature of services. He submits that the activities undertaken by the appellants were towards maintenance of oil well of ONGC by undertaking services of re-conditioning and undertaking repairing, so that, life of well is continued. When the contract is for workover/services of wells, the clarification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand would have been held time barred. 5. We have carefully considered the submissions from both sides. We have perusal the records, particularly, the contract between the appellants and ONGC. From a plain reading of the contract, it prima facie appears that the appellant is undertaking services and for rendering such services, they are using mobile units "workover rigs". The nature of activiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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