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2015 (11) TMI 1106 - CESTAT NEW DELHI

2015 (11) TMI 1106 - CESTAT NEW DELHI - TMI - Demand of service tax - maintenance and repair service - Scope of service - Held that:- It is evident that only service provided by the appellant under a maintenance contract or agreement was liable to service tax w.e.f. 1.7.2003. - it was only w.e.f. 16.6.2005 that a maintenance or repair service provided under a contract or agreement (as different from a maintenance contract or agreement) became taxable. The service recipients have certified that t .....

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f the appellant to think that these were not maintenance contracts and the fact that it started paying service tax with effect from 16.6.2005 when the words maintenance contract was substituted by the word contract lends credence to the appellants contention regarding their bonafide belief - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/329/2009-CU(DB) - F. Order No. 52036/2015 - Dated:- 14-5-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Member .....

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roviding maintenance and repair service to various service recipients as under: M/s Kota Thermal Power Station, Kota Maintenance contract for regular attending steam leakage from various types of flange joints, valves/bonnets, valve glands, welding joints etc. in boiler and turbine area of M/s KTPS by on line leak sealing technique without taking shutdown of unit on the rates and conditions decided in advance. M/s Suratgarh Thermal Power Station, Suratgarh Maintenance contract for regular attend .....

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and repair service and accordingly confirmed the aforesaid demand along with interest and penalties. 4. The appellant has contended that it has been paying service tax w.e.f. 16.6.2005. Prior to 16.6.2005, it was not liable to pay service tax as the service rendered was only repair service and the contract was actually a repair contract and not a maintenance contract. It (i.e. the appellant) was required to repair various leaks etc whenever they happened and there was no provision in the contrac .....

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t from 1.7.2003 maintenance and repair mean any service provided by : (i) any person under a maintenance contract or agreement, or (ii) a manufacturer or any person authorised by him, in relation to maintenance or repair or servicing of any goods or equipment excluding motor vehicle. Thus it is evident that only service provided by the appellant under a maintenance contract or agreement was liable to service tax w.e.f. 1.7.2003. The definition of maintenance or repair [(Section 65(64)] was a .....

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t (as different from a maintenance contract or agreement) became taxable. The service recipients have certified that the contracts with the appellants were repair contracts and not maintenance contracts. Even the scope described in the contracts of work indicates that the appellant was required to attend to various leakages etc. CESTAT in the case of Commissioner of Central Excise Jaipur Vs. Bhiwadi cylinders private limited 2008 (11) STR 37(Tri-Del) has held that maintenance is in the nature of .....

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