TMI Blog2014 (2) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... s paying service tax also. This would indicate that the activity in respect of which the impugned demand was raised on the appellant is something other than maintenance or repair of air-conditioner. It is on record that the demand is on the amounts collected by the appellant from the occupants of the premises for the activity of operating/running the air-conditioner on a regular basis under specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crores demanded towards service tax and education cesses under the Head maintenance or repair service for the period 2007-08 and 2008-09. The impugned demand is on the amounts collected by the appellant from the occupants of premises at UB City, which were rented out to the said occupants by the co-owners of the entire property viz. UB Holdings Ltd., and M/s Prestige Properties and Estates Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expenses of operation of the air-conditioner, reimbursed by the occupants of the premises, were liable to be added to the taxable value of maintenance or repair service provided by the appellant to the occupants in respect of the property. 2. The learned counsel for the appellant submits that the maintenance/repair of the air conditioner was undertaken by another company viz. Kirloskar Chille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie case on merits for the appellant. It is not in dispute that the maintenance/repairs of the air-conditioner was undertaken by Kirloskar during the material period and the said company was paying service tax also. This would indicate that the activity in respect of which the impugned demand was raised on the appellant is something other than maintenance or repair of air-conditioner. It is on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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