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TMI Blog2018 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... cate for the Respondent (s) ORDER Per Shri V. Padmanabhan 1. The present appeal has been filed against the Order-in-Appeal 01/ST/2008 dated 19.01.2008. 2. The brief facts of the case are that the appellant is authorized service agent for M/s. Samsung India Electronics Ltd. for their product i.e. air conditioner. As per the agreement with the manufacturer of the airconditioner, the appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for such service carried out during the warranty period, by taking the monthly amounts received by the appellant from the manufacturer as consideration for carrying out said service. Aggrieved by the same the present appeal has been filed. 3. With this background we heard both sides and perused the appeal record. 4. It is the submission of the ld. Counsel that prior the amendment in Section 65(6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 dated 20.06.2003 wherein, in connection with maintenance and repair service the following clarification has been given: "2.3.2. Certain doubts have been raised in case of maintenance and repair services as to whether service tax on maintenance and repair would be charged in cases where during the guarantee period, the services are provided to the buyer of the goods while the payments for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period we note that maintenance and repair carried out as per the agreement is covered. The definition also covers the cases where a person authorized by manufacturer carries out maintenance and repair service. After carefully considering the present case we are of the view that service rendered by the appellant during the warranty period is on behalf of the manufacturer who has authorized the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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