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2018 (9) TMI 187 - CESTAT BANGALOREClassification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - Technical Testing and Analysis Services or maintenance and repair service? - whether the activity undertaken by the appellants amounted to ‘maintenance and repair service’ during the period 1.7.2003 to 31.3.2005? Held that:- Going by the activity undertaken by the appellants as per the tender agreement, it is seen that he cannot be said to be any person under a maintenance contract or agreement. Moreover, he is not a manufacturer of cylinders or he is not any person authorized by a manufacturer. It is not understood as to how the Revenue felt that the services undertaken by the appellants are covered under ‘Maintenance or Repair Service’ during the relevant period - the Department of Explosives have categorically declined permission for hot repairs of LPG cylinders as he was not a manufacturer. Therefore, the appellants cannot be held to be undertaking the services chargeable under ‘Maintenance and Repair Service’ as an agent of manufacture also. The issue is no longer res integra as it was held by the Tribunal in the case of Harshitha Handling vs. CCE [2010 (4) TMI 122 - CESTAT, NEW DELHI] that the appellants are undertaking periodical test and upkeeping of cylinders in terms of Indian Explosives Act, 1884. Appeal allowed - decided in favor of appellant.
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