2009 (1) TMI 74

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..... e Appellant. V. V. Hariharan for the Respondent. ORDER 1. The appellants have filed a miscellaneous application seeking permission to amend the period of dispute as July, 2003 to March, 2005 instead of April, 2004 to March, 2005 as mentioned in the appeal. After hearing both sides, this amendment is allowed and the appeal is taken up for hearing. 2. In the impugned order, the Commissioner (A .....

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..... acturers of such goods to repair them. The above case of the appellants did not find favour with the lower appellate authority who found that the appellants had engaged in the repairing activities in terms of an unwritten contract or agreement. According to him the agreement or contract was oral. The entry relating to "maintenance or repair" during the material period was wide enough to cover the .....

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..... reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) Maintenance or management of immovable property." As per the impugned order service rendered by the appellants was covered by sub-clause (i) of clause (64). There is no finding in the impugned order that the appellants were engaged in repair activities under any "maintenance contract or agreeme .....

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