2009 (11) TMI 474 - AT - Service Tax

Management maintenance and repair service - The appellants are carrying outtesting and repair of the cylinders received from their customers, i.e., IOCL, HPCL, BPCL under a contract which is a contract for doing various activities. Held that - activity would not get covered under definition of relevant period.

Summary

The Appellate Tribunal CESTAT, Bangalore granted a stay petition for waiver of pre-deposit of duty and penalties under sections 76 and 77. The applicant was engaged in testing and repair of cylinders for oil companies under a contract. The Tribunal found that the activity did not fall under 'repair and maintenance services' taxable from 1-6-2007, and granted a waiver of pre-deposit and stayed recovery till appeal disposal.