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TMI Blog2018 (9) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of details of logos of their clients and returning these to various oil companies. The Department initially issued a show-cause notice dated 29.12.2005 demanding service tax on the activities of restoration and painting under the heading 'Technical Testing and Analysis Services' alleging undervaluation. A show-cause notice was dropped. Then, the Joint Commissioner of Service Tax issued show-cause notice dated 30.1.2006 demanding service tax on the activity of restoration and painting of cylinders and affixing logo on cylinders under the heading 'Maintenance and Repair Service'. However, the Joint Commissioner has dropped the proceedings. 2. The Commissioner of Service Tax, Bangalore, in exercise of powers under Section 84(1) of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 'Maintenance and Repair Service' during the relevant period. He relied upon the following decision: Aditya Vidyut Appliances vs. CST: 2018 (11) GSTL 353 (Bom.) CCE, Jaipur vs. Dusad Transformer & Switchgears (P) Ltd.: 2007 (5) STR 37 (Tri.-Del.) Uni Power System Ltd. vs. CCE, Cochin: 2007 (7) STR 590 (Tri.-Bang.) Cochin Shipyard vs. CCE: 2009-TIOL-1129-CESTAT-BANG. Sharda Udyog vs. CCE, Ghaziabad: 2009 (15) STR 186 (Tri.-Del.) 3.3 He further submitted that the activity undertaken by them is only surface preparation, painting or repainting, which cannot be held to be repairs and maintenance. He relied upon: Universal Cylinders Ltd. vs. CCE, Jaipur: 2009 (14) STR 745 (Tri.-Del.) CCE vs. Bhiwadi Cylinders Pvt. Ltd.: 2008 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification No.12/2003. (iii) Some invoices have been added up twice. (iv) Show-cause notices are made on assumptions and are hit by limitation. 3.8 He placed reliance on the following case laws to support their claim. CCE vs. Advantage Media Consultant: 2008 (10) STR 449 (Tri.-Kol.) CST vs. Prompt & Smart Security: 2008 (9) STR 237 (Tri.-Bang.) Oudh Sugar Mills Ltd. vs. UOI: 1978 ELT J172 Shakshi Mafkin Pvt. LTd. vs. CCE: 2016 (343) ELT 972 (Tri.-Chan.) Shilpa Colour Lab vs. CCE: 2007 (5) STR 423 (Tri.-Bang.) LSG Sky Chefs (India) Pvt. Ltd. vs. CST: 2008 (12) STR 58 (Tri.-Bang.) CST vs. Vintech Business Solutions: 2017 (7) GSTL 371 (Tri.-Chen.) Firepro Systems Pvt. LTd. vs. CST: 2008 (10) STR 606 (Tri.-Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer. Therefore, the appellants cannot be held to be undertaking the services chargeable under 'Maintenance and Repair Service' as an agent of manufacture also. It is found as per tender that the repainting, etc., undertaken by the appellants is to maintain the colour coding required for the maintenance of standards of safety as categorically brought out in para 15.0, 15.1 and 18.0 in the terms and conditions of the tender. Therefore, it appears that they are not covered by clause (ii) also. 5.2 Moreover, we find that the issue is no longer res integra as it was held by the Tribunal in the case of Harshitha Handling vs. CCE: 2010 (19) STR 596 (Tri.-Del.) that the appellants are undertaking periodical test and upkeeping of cylinders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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