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TMI Blog2009 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Jt. CDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 1/2006 (H-III) S. Tax dated 30-1-2006 passed by the Commissioner of Customs & Central Excise (Appeals-III), Hyderabad. 2. We heard both the sides in the matter. 3. The appellants are manufacturers of power and distribution transformers which they supply to var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Superintending Engineer, Vijayawada for providing the service of maintenance and repairs and gave a finding that the appellants would fall under the service tax net. Thus he confirmed the Order-in-Original. The appellants are aggrieved over the impugned order on the following grounds:- (i) The CBEC has issued a Circular No. MF (DR) letter F. No. B1/6/2005-TRU dated 27-7-2005. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of taxable service of 'maintenance and repairs' as they had entered an agreement with M/s. APSPDCL for carrying out the repairs to the power transformers. This order has been appealed before the Commissioner (Appeals). It appears that the Board's instructions dated 27-7-2005 have not been properly examined. The prayer of the appellant is that the lower authority should consider the said Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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