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M/s Sharda Udyog Versus Commissioner of Central Excise, Ghaziabad

2015 (9) TMI 308 - CESTAT NEW DELHI

Management, Maintenance or Repair Service - activity of reconditioning - Invocation of extended period of limitation - Held that:- Admittedly, reconditioning and restoration was not available in the definition of Management, Maintenance or Repair Services prior to 16.05.2005 and same was specifically introduced with effect from 16.05.2005, Thereafter, this Tribunal has arrived at a decision that for the period prior to 16.05.2005 the definition of Management, Maintenance or Repair Services did n .....

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n of Management, Maintenance or Repair Services for the period prior to 16.05.2005. In these terms demand of service tax is not sustainable against the appellant. Consequently, demand of interest and imposition of penalty are also not sustainable. In view of this, the impugned order is set aside - Decided in favour of assessee. - Service Tax Appeal No. 775 of 2008 - Final Order No. ST/A/50755/2015-CU(DB) - Dated:- 12-3-2015 - Ashok Jindal, Member (J) And R K Singh, Member (T),JJ. For the Appella .....

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ng and reshelling of old and worn out sugar mill roller supplied by various sugar mills. The contention of the appellant is that the appellant is engaged in the activity of reconditioning of old and used sugar mill rollers and obtained service tax registration with effect from 16.05.2005, as reconditioning has been included in the definition of Management, Maintenance or Repair Services w.e.f. 16.05.2005. The Revenue is of the view that the activity of the appellant is chargeable to service tax .....

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s that prior to 16.05.2005 the reconditioning activity was not included in the definition of Management, Maintenance or Repair Services and appellant is only engaged in the activity of reconditioning of old and used sugar mill rollers. Therefore, demand of service tax cannot be confirmed against the appellant. To support this contention, he relied on the decision of this tribunal in the case of Jagat Machinery Manufacturers P. Ltd. V/s C.C.E Ghaziabad, -2013 (32) STR 663 ITR-Delhi. Therefore, it .....

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o service tax. The issue came up before this tribunal in the case of Jagat Machinery Manufacturers P. Ltd.(Supra) where this tribunal has observed as under: " It is to be held that activity of old and worn out sugar mill rollers was liable to service tax only with effect from 16.05.2005". It was also observed in the said order that "definition of Management , Maintenance or Repair Services was amended with effect from 16.05.2005 and the service of reconditioning was introduced&quo .....

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