2009 (9) TMI 113

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..... ices – demand denying beneit of small scale service provider exemption under Notification No. 6/2005-C.E., dated 1-3-2005 - Finding that the appellant is a small scale service provider and also acted on behalf of the Eureka Forbes Ltd., the order of adjudication has not brought out the manner how the appellant being after-sales provider should be made liable to tax while the terms of agreement app .....

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..... on No. 6/2005, dated 1-3-2005. Shri Shukla submits that the appellant operated under an agreement and work order appearing at pages 42 to 47 of the appeal folder. This appellant on behalf of Eureka Forbes was rendering repair services only. But the Department has alleged against the appellant that it had provided two categories of services, one is maintenance and repair and other is business auxil .....

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..... ed, the appeal itself may be disposed of waiving pre-deposit. 2. Learned DR supports the order passed by the learned Commissioner (Appeals). 3. We have heard both the sides extensively. Finding that the appellant is a small scale service provider and also acted on behalf of the Eureka Forbes Ltd., the order of adjudication has not brought out the manner how the appellant being after-sales .....

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