TMI Blog2018 (6) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... nagement, Maintenance or Repair service, therefore, the impugned order is to be set aside. The demand cannot be confirmed against the respondent under management, maintenance or repair service - appeal dismissed - decided against Revenue. - Appeal No. ST/526/2010 - Final Order No. 62463/2018 - Dated:- 7-6-2018 - Hon ble Mr. Ashok Jindal, Member (Judicial) And Hon ble Dr.Devender Singh, Member (Technical) Shri.H Singh, AR for the Appellant Shri.Tarun Kumar Sharma, Consultant for the Respondent ORDER Per : Ashok Jindal 1. The Revenue is in appeal. 2. Brief facts of the case are that appellants are engaged in rerubberisation of old, worn out rubberised rollers of various industries. The customers send them their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt;] (v) Production or processing of goods for, or on behalf of, the client;] (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, And includes services as a commission agent, but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants are not liable for the exemption under Notification No. 14/2005 applicable to Business Auxiliary Service. Accordingly a Show Cause Notice was issued to the appellants demanding the Service Tax for the period 16- 6-2005 to 16-7-2007 along with interest and also proposing the penalties on the appellants. The Show Cause Notice was adjudicated by the Commissioner vide impugned order who confirmed the service tax amount of ₹ 50,85,849/- under the category of Management, Maintenance or Repair Service along with interest and also confirming the equal amount of penalty under Section 78 of the Finance Act, on the appellants and also the penalty of ₹ 1,000/- under Section 77 of the Finance Act. The Appellants challenged the order in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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