TMI Blog2015 (12) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... - Final Order Nos. A/2639-2640/2015-WZB/STB, - Dated:- 7-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri A K Goswami, Addl Commr (AR) For the Respondent : Ms Padmavati Patil, Adv ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. AKP/138/NSK/2010 dated 07.05.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability under the category of Management, Maintenance or Repair services. The respondent herein entered into a contract with Nashik Municipal Corporation (NMC) for the activity of design drawing, manufacture, supply and installation, testing and successful commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, savings in energy cost was shared between NMC Respondent for a specified period of five years. In fact the whole contract is principally based on the concept of energy saving. Para 9 B of the contract indicates that respondent would be paid through energy cost saved in percentage basis for- a period of five years. Para 10 of equipments are not functioning optimally, they are bound to lose the remuneration/earnings. It is the responsibility of the respondent and in his interest to maintain and ensure proper functioning of the equipment installed, which are their property. To brand the maintenance and upkeep of the equipment of self, which is done to ensure that maximum energy is saved, is far fetched because remuneration /consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or to choose a location for the site of the project. The appellant has concluded that once the supply and installation was commenced, the respondent's role was limited to management and repairs, which is without any basis or proof I find that the contract is to the contrary as it clearly mentions that the ownership of the equipment will be with the respondent. To maintain ones own equipment, to optimize the usefulness, by maintenance and repair, in the BOOT period, is certainly not liable to Service tax as services rendered to self cannot be taxed. As per Section 68 (1), every person providing taxable service to any person shall pay service tax. In the present case as per Section 65 (105) (zzg) taxable service means any service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
