2014 (7) TMI 369

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..... pondent : Shri A.P. Mathur, Advocate JUDGEMENT Per. Rakesh Kumar :- The facts leading to filing of this appeal by the Revenue and Cross Objection filed by the respondent are, in brief, as under. 1.1 The respondent are registered with Service Tax Department for providing the services under the category of Goods Transport Agency Service and Business Auxiliary Service. The period of dispute in t .....

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..... e Finance Act, 1994 and penalty of Rs. 1,00,111/- under Section 78 ibid. On appeal being filed to Commissioner (Appeals) against this order of the Assistant Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 14/11/08 set aside the Assistant Commissioner's order and allowed the appeal. The demand in respect of repair and maintenance service was set aside on the ground that during t .....

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..... e Revenue's appeal. 2. Heard both the sides. 3. Mrs. Suchitra Sharma, the learned Jt. CDR, assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and she emphasized that as is clear from the facts narrated by the order-in-original passed by the original Adjudicating Authority, the respondent had fabricated steel storage tanks, dozers and settlers, steel structur .....

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..... Service, we find that the activity which has been treated as Business Auxiliary Service, as described in the grounds of appeal, is fabrication of steel storage tanks, dozers, settlers, steel structures, platforms, railing, foundation frames etc. and their erection and installation in the factory. The Department's plea is that these steel items after being erected and installed become embedded to .....

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..... during the period of dispute, this service was taxable when provided in terms of some contract or agreement and according to Commissioner (Appeals)s findings, there is no evidence to show that such repair and maintenance activity was conducted in terms of some contract or agreement. As such, we do not find any infirmity in this finding of the Commissioner (Appeals). 8. In view of the above disc .....

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