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2019 (6) TMI 211

..... d period of limitation - HELD THAT:- The appellants are engaged in the ‘Operation’ of plant and ‘Maintenance and Repair’ is part of the said contract. The primary nature of the service is of Operation, and Maintenance and Repair is incidental to the provision of the service of Operation. Tribunal in the case of GENTING LANCO (INDIA) PVT LTD VERSUS CCT, GUNTUR - GST (VICE-VERSA) [2018 (11) TMI 167 - CESTAT HYDERABAD] has held that the main activity relates to Operation, and Maintenance and Repair in process of Operation, demand cannot be sustained under the category of Maintenance, Management and Repair service. Moreover, the appellant has also claimed benefit of limitation - Tribunal has also held that in the peculia .....

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..... r as Annual Maintenance Contract and casual repair jobs are concerned they are paying service tax with effect from 01.07.2003. He pointed out that up to 31.03.2005, the taxable service was Maintenance and Repair service and therefore, Pure Operation contract was not covered under the said service. He pointed out that with effect from 16.06.2005, after the amendment to the definition of Maintenance and Repair by inclusion of word Management in the definition, they started paying servicer tax even on these contracts which are pure operation contract. He pointed out that certain clients place both Operating Contract as well as AMC, others place only AMC contract and operate the air conditioning at their own while some clients give only operati .....

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..... t covered by the Maintenance of Repair service, the benefit of limitation should be extended to the appellant. 5. Ld. AR relied on the impugned order. He also pointed out that the contract is not merely an Operation Contract and it also involves Maintenance and Repair. 6. We have gone through the rival submissions. We find that appellants are engaged in the Operation of plant and Maintenance and Repair is part of the said contract. The primary nature of the service is of Operation, and Maintenance and Repair is incidental to the provision of the service of Operation. In this circumstance, the decision of the Tribunal in the case of Shiv Shakti Electricals (supra) becomes relevant wherein in Para 6 following has observed:- 6. So far as the s .....

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