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TMI Blog2016 (10) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the appellant, M/s Hindustan Aeronautics Limited, (M/s HAL) had registered themselves under Maintenance & Repair Services for discharge of Service Tax, M/s Hindustan Aeronautics Limited, paid an amount of Rs. 2,67,83,104/- for the activity of up-gradation of some of the aircrafts of defence forces through four contracts treating the same as Service Tax payable under Maintenance & Repair Services. Subsequently they realized that the up-gradation of Defence Aircrafts undertaken by them was not satisfying the definition of Maintenance & Repair Services therefore through application dated 23-06-2006 received by Assistant Commissioner, Central Excise Division-III, Kanpur on 26-06-2006 they applied for refund of Rs. 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracts were manufacturing activities and they had wrongly classified it as Maintenance & Repair Services. They, further, contended that the agreement between M/s Hindustan Aeronautics Limited, and Defence Establishments of Government of India was to undertake up-gradation of Defence Aircrafts and to supply upgraded aircraft and that the up-gradation involved addition of new features to the existing Aircrafts. They further submitted that the meaning of word upgrade as provided in English Oxford Dictionary is "to raise to a higher standard or rank" and contended that the meaning does not equate to Maintenance & Repair. 3. Ms. Stuti Saggi, Advocate, was appointed as amicus curiae by this Bench to assist the Bench in deciding this matter Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) did not remand the matter back to Original Authority to arrive at correct finding by examining evidence. We find that Original Authority has not established that the activity carried out by M/s Hindustan Aeronautics Limited, amounts to Maintenance & Repair Services. Therefore, we are satisfied that in respect of the up-gradation activity undertaken by M/s Hindustan Aeronautics Limited, the same did not amount to providing of service for Maintenance & Repair Services. Therefore, the amount deposited by M/s Hindustan Aeronautics Limited, in respect of which they sought refund was not due to exchequer as Service Tax. Therefore, we direct the Original Authority to refund the amount deposited as Service Tax on account of Maintenance & Repa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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