2006 (8) TMI 30 - AT - Service Tax

Service Tax Maintenance or repair service Process undertaken by appellants as receiving old and used cylinders and filling them with paper/cotton felt/rubber for bringing cylinders in original workable condition so that cylinders can be put to use in machine comes under scope of maintenance or repair service

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal against the rejection of a refund claim for service tax paid on the grounds that the process undertaken by the appellant constituted maintenance or repair. The appellant refilled old and used cylinders with paper/cotton felt/rubber to bring them to a workable condition for use in the textile/paper industry, which was considered as maintenance or repair service. The appeal was dismissed.