TMI Blog2016 (3) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Maintenance or Repairs” services. Therefore, the services provided by the appellant do not come under Management, Maintenance or Repairs. - Decided against the revenue - Appeal No. ST/165/12-Mum & Application No. ST/CO/86/12 - Order No. A/86337/86338/16/STB - Dated:- 11-2-2016 - SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri A.B. Kulgod, Assistant Commissioner (A.R.) For the Respondent : Shri R.V. Shetty, Advocate ORDER PER: M.V. RAVINDRAN: This appeal is filed by the Revenue against Order-in-Original No. 31/ST-II/WLH/2011 dated 23.12.2011 passed by the Commissioner of Service Tax, Mumbai-II. 2. Heard both sides and perused the records. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On perusal of scope of work as defined in the said contracts and as discussed in detail vide para 1.6 above, it is observed that the principal job entrusted to the Noticee is in connection with smooth Operation of Plant without any breakdown. For obtaining desired results, M/s ONGC have laid down certain conditions as per para 2 of the contract (Scope of Work). The contracts clearly indicate that the fees or service charges fixed were only in relation to operation of plant. The contracts do not contain any clause that may suggest that the noticee was required to provide any service relating to Management, Maintenance or Repair to M/s ONGC. The contracts also do not contain any clause regarding payment of any fees/charges/consideration to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nning maintenance of mechanical equipments in work areas, iii) Dechoking, depressurizing, air blowing and inertisation of pipelines and tanks as and when required, fixing connection of hoses, cleaning of pipes/drainage under plant premises of the area, attending leakages on flanges including tightening of bolts, plugs etc. iv) Operation of battery limit valves of the work area, dosing of chemicals/special chemicals, preparing documents for Cooling Water Systems in given formats, providing calculation devise to shift operational staff for computation and process control and keeping/disposing off scrap material/cotton waste/mechanical parts etc. The above functions are performed by the Noticee as part of their main function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er enlarged scope of Business Support Service with effect from 01.05.2011. The above conclusion is duly supported by various case laws cited by the Noticee. 3.3.3 Once it is established that the service provided by Noticee is covered under Business Support Service, the said service cannot be classified under the category of 'Management, Maintenance or Repair Service'. The scope of Business Support Service was enlarged vide Finance Act, 2011 with effect from 01-05-2011 so as to include Operational or Administrative assistance in any manner . The activity of Operation of Plant is covered under the enlarged scope of Business Support Service which came into effect from 1-05-2011, and hence classifying the said activity/service un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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