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TMI Blog2015 (12) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... ndran This appeal is directed against Order-in-Appeal No: 218-219/NGP/2011 dated 25/01/2011 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. Heard both the sides and perused the records. The issue involved in this case is regarding service tax liability on the appellant for the period 28/11/2003 to 25/07/2005 under the category of 'Maintenance and Repair Service.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the above reproduced definition that the service tax liability arises only if the service is provided under maintenance contract or an agreement and in relation to maintenance or repair or servicing of any goods or equipment. In the case in hand, the first appellate authority as well as the adjudicating authority has clearly recorded that the appellant had carried out electrical work at various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue is no more res integra and stands covered by the precedent decisions of the Tribunal referred supra. Admittedly, the repair in the present appeal is before 16-6-2005 and the services were being provided by the appellant under the rate contract. This fact stands admitted by the original adjudicating authority. The Tribunal in the above decisions has very clearly held such repair activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2005, in the appellant's case, service tax liability of Rs. 5,084/- along with interest has to be upheld and we do so. 6. As regards penalty, we find that, since bulk of the demand has been set aside by us as the activity undertaken by the appellant do not fall under the category of Maintenance or Repair service prior to 16/06/2005, we do not find any reason to visit with any penalty even f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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