TMI Blog2012 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... se and Board's Circular No.58/7/2003-ST, dated 20.05.03 issued from F.No.159/2/2003-CX-4 and therefore adjustment of payment in the correct account code are allowed. - it is for the Revenue to take up the matter with the P.A.O. - Decided in favor of assessee - ST/253/2011 & ST/CO-89/2011 - A/2181-2182/WZB/AHD/2011 - Dated:- 15-12-2011 - P Babu, J. For Appellant: Shri R Nagar, AR For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed the fact of providing the said services which came to light later to the department. On adjudication, the original adjudicating authority dropped the proceedings. 2. The basic issue to be decided in this case; a) Whether the assessee was liable to pay service tax for the services of management, maintenance or repair rendered by them. b) Whether the demand for extended period is sustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties relating to annual maintenance contract are covered under the category of management, maintenance or repair as defined vide explanation 2 Section 65 (64) of the Finance Act, 1994. The Board's Circular dated 58/7/2003-ST dated 20.05.03 the clarification made is also very clear. 4. It is also found that they have applied for registration on 19.05.08 and filed necessary ST-3 returns. A fact wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed. If so, the Board's circular dated 20.05.03 (referred supra) as a payment should be admissible. Therefore the contention made by the assessee is acceptable and it is for the Revenue to take up the matter with the P.A.O. 6. I therefore find that the proceedings initiated against the assessee have no legal basis and to be dropped. 7. Accordingly, the appeal filed by the Revenue is reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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