TMI Blog2017 (6) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... or replacement of faulty ones as well as rendering of service, the activity carried out is in the nature of Works Contract Service, even for the period prior to 1.6.2007. The department has not brought any evidence on record to show that the activity carried out prior to 1.6.2007 was different - the demand for Service Tax for the period prior to 1.6.2007 cannot be sustained - appeal allowed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no service tax appeared to have been paid. Accordingly, the Show cause notice was issued proposing to recover service tax amounting to ₹ 5,87,390/- under the category of maintenance and repair services . For the period upto June, 2007, the original adjudicating authority confirmed the demand of Service Tax along with imposition of penalties under various sections of Finance Act, 1994. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is also hit by limitation since the demand for the period 2006-2007 has been issued vide the Show cause notice dated 20.10.2011. The department has also not brought anything on record to indicate that the services rendered prior to 1.6.2007 was any different from that for which service tax has been paid under WCS. 3. The learned DR reiterated the impugned order. 4. For the period from 1.6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work executed prior to 1.6.2007. From such work orders, we note that they have carried out repair and maintenance of various equipments such as boilers, pipelines etc. It is further seen from the work orders that the appellant has received payment for both the work done as well as supply of components by way of replacement during the course of maintenance work. The appellant also has submitted co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks contract service with effect from 1.6.07, cannot be classifiable and charged to Service Tax under a different category for the period prior to this date. The ratio of the Apex Court decision is applicable to present case. Consequently, the demand for Service Tax for the period prior to 1.6.2007 cannot be sustained. 6. In view of the above, the impugned order is set aside and appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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