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2015 (7) TMI 508 - CESTAT AHMEDABAD

2015 (7) TMI 508 - CESTAT AHMEDABAD - 2016 (44) S.T.R. 313 (Tri. - Ahmd.) - Service of maintenance and repairs of plant and equipments - Imposition of penalty - Held that:- Section 65(64) and (105) (zzg) of the Act provides where a manufacturer or any person authorized by him provides a service in relation to the Maintenance, Repair or Servicing of any goods, or equipments excluding a motor vehicle, such service provided is exigible to Service Tax. - recent decision of the Tribunal in the case o .....

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tioner : Shri Anand Mishra, Advocate For the Respondent : Shri Alok Srivastava , Authorised Representative ORDER Per : Mr.P.K. Das, Revenue filed this appeal against the Order of the Commissioner, where the proceedings initiated under the Show Cause Notice dated 28.2.2007 was dropped. 2. After hearing both the sides and on perusal of records, we find that the respondent were engaged in providing the service of maintenance and repairs of plant and equipments of industrial clients like M/s Essar S .....

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tice dtd 28.6.2007. Revenue filed this appeal against the said order. 3. We find that the Adjudicating Authority dropped proceedings following the decision of the Tribunal in the case of CCE, Jaipur Vs Dusad Transformers and Switchgears P Ltd [2007(5)STR.37 (Tri. Del)]. It has also followed the Board circular No B1/6/2005-TRU dtd 27.7.2005. The Adjudicating Authority observed that in the absence of any maintenance or repair contract, demand based on rate or value contract work orders are not sus .....

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and also undertakes to provide repairing service to several firms and had received payments for the repairing services provided. The assessee thus clearly falls within the second limb of the expression maintenance or repair as defined in Section 65(64) of the Act and must be deemed to have rendered the taxable service under Section 65(105)(zzg). The record also discloses and this is not disputed, that the assessee had not filed ST-2 returns disclosing the value of those services provided, for r .....

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C.B.E. & C. Circular dated 27-7-2005 fortifies the assessee s construction of the relevant provisions and that there was no legality in the adjudicating authority invoking the extended period of time under the proviso to Section 73(1) of the Act. 15. We are satisfied that invocation of the extended period of limitation, in the facts and circumstances of the case is justified and valid. 16. Where an assessee interprets provisions of a taxing legislation, which it may do, it takes the risk of .....

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& Switchgears (I) Ltd. is a TRU clarification. In para 16.4 the clarification suggests that prior to 16-6-2005, maintenance or repair carried out under a maintenance contract or agreement was alone covered under service tax. No authority has placed before us to contend that the clarification by TRU dated 27-7-2005 is binding. The TRU clarification, as set out in paragraph 16.4 thereof proceeds on only a partial analysis of Section 65(64) of the Act, inasmuch as it talks only of clause (i) an .....

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