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Sarada Electricals Versus Commissioner of Central Excise, Nagpur

2015 (12) TMI 1494 - CESTAT MUMBAI

Demand of service tax - Maintenance and Repair Service - major part of the demand relates to the period 28/11/2003 to 16/06/2005 - Held that:- 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 .....

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ESTAT, NEW DELHI] has considered an identical issue and held in favour of the assessee therein. We find that the said ratio would be applicable in the case in hand also, upto 16/06/2005 - for the period post 16/06/2005, in the appellant's case, service tax liability of ₹ 5,084/- along with interest has to be upheld - Decided partly in favour of assessee. - Appeal No. ST/250/2011 - Dated:- 22-7-2015 - M. V. Ravindran, Member (J) And C. J. Mathew, Member (T) For the Appellant : Shri P V Sada .....

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th the lower authorities have held that the appellant has rendered 'maintenance or repair service while it is the case of the appellant that the amounts which were received by the appellant were for carrying out the electrical work under rate contract. 3. We find that the issue is no more res integra. It is to be noted that for major part of the demand i.e. for the period 28/11/2003 to 16/06/2005 the definition of 'Maintenance or Repair Service' under Section 65 of the Finance Act re .....

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ods 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 parts of the service recipient's factory. On perusal of the impugned order, at paragraph No.10, we find that the work-order issued to the appellant indicates that the activity carried out by the appellant is in respect of wiring and fixing of lights which would not fall under the category of 'maintena .....

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