2013 (6) TMI 705

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..... pellant. None, for the Respondent. ORDER Revenue has filed this appeal against Order-in-Appeal No. P-II/BKS/06/2007, dated 24-1-2007 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. The respondent M/s. Manugraph India Ltd., Unit No. Kodoli, Kolhapur, raised bills for the service of maintenance and repairs rendered by them and subsequently some of the bills were cancelle .....

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..... rvice and hence, the Service Tax demand is to be upheld. 4. None appeared for the respondent and there is a request for adjournment. 5. After going through the appeal memorandum of the Revenue, we do not find any merit in the Revenue's appeal. Service by the branch to Head Office cannot be considered as a taxable service. Therefore, the question of payment of any Service Tax on this se .....

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