2008 (5) TMI 159

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..... Singh, DR, for the Respondent. [Order per: P.K. Das, Member (J)]. - Heard both sides and perused the record. 2. The relevant facts of the case, in brief, are that the Appellants were engaged in providing maintenance and repair of Electrical Distribution Transformers under rate contract with various Electricity Boards/Corporations. The Adjudicating Authority confirmed the demand of tax of Rs. 2,5 .....

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..... sed the appeal filed by the Revenue. For the purpose of proper appreciation of the case, the relevant portion of the order of the Tribunal is reproduced below: "Revenue wants to charge service tax from the appellants under service maintenance or repair. Prior to 16-6-05 scope of maintenance or repair relates, service provided by any person under maintenance contract or agreement. Present dispute .....

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..... ich has been upheld by this Tribunal by Final order dated 16-1-2008. Therefore, imposition of penalty under Section 76 of the Act by revised Order of the Commissioner is not sustainable. Accordingly, the order passed by the Commissioner of Central Excise is set aside. The appeal filed by the appellants is allowed with consequential relief. (Order dictated and pronounced in the open Court)
Cas .....

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