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Issues Involved:
The issue involves the liability of the respondent to pay Service Tax on maintenance and repair services billed to the Head Office, specifically in cases where invoices were cancelled and reissued. Summary: Issue 1: Liability to pay Service Tax on services rendered to Head Office The respondent, M/s. Manugraph India Ltd., Unit No. Kodoli, Kolhapur, raised bills for maintenance and repair services rendered to the Head Office. The department contended that the respondent is liable to pay Service Tax on these charges. A notice was issued, and the demand was confirmed. The appellant appealed, arguing that services rendered to self are not taxable services. The lower appellate authority agreed with this contention and set aside the demand. The Revenue, aggrieved by this decision, filed an appeal before CESTAT Mumbai. Decision: CESTAT Mumbai examined the situation and held that service by the branch to the Head Office cannot be considered a taxable service. Therefore, the question of payment of Service Tax on this service does not arise. Consequently, the appeal of the Revenue was dismissed for lacking merit. End of Summary
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