9911796707
TMI Blog2018 (7) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... C (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in providing maintenance and operation of electrical equipment such as generator, UPS, lighting facilities etc. During the course of audit, it was noticed that they had not paid service tax under the category of management, maintenance and repair service. Show cause notice dated 24.12.2008 was issued and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That the department cannot issue such corrigendum revising the demand without any basis. She relied upon the decision in the case of Mahindra & Mahindra Ltd. Vs. CCE - 2006 (196) ELT 62 (Tri. Mum.). 3. The ld. AR Shri K.P. Muralidharan supported the findings in the impugned order. 4. Heard both sides. 5. From the facts on record as well as the submissions made before us, it is brought out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the show cause notice dated 24.12.2008, we find that the revised demand cannot sustain. The impugned order is modified to extent of reducing the duty demand as per show cause notice dated 24.12.2008 along with interest and the 25% penalty already paid by the appellant. 6. In the result, the appeal is disposed of in the above terms. (Operative portion of the order was pronounced in open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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