2009 (1) TMI 424

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..... hey also repair failed transformers. The revenue felt that the activity of repairing transformers attracted service tax. Held that- the original authority not examine the issue in the light of the Board’s Circular, thus the matter is remanded back to the original authority. - ST/73 OF 2006 - 94 OF 2009 - Dated:- 16-1-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND T.K. JAYARAMAN, TECHNICAL MEMBER .....

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..... s before the competent authority who passed a speaking order. Accordingly the Original authority issued the Order-in-Original. The appellant was aggrieved over the said order. The appellants urged that they would not fall within the service tax net under the heading 'Maintenance or repair service' as they only repair but do not maintain the transformers. The Commissioner (Appeals) referred to the .....

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..... t executed by the appellant's company with AP Transco and other companies, the appellant is not liable to pay any service tax. 4. We have gone through the records of the case carefully. The Original authority has issued the Order-in-Original consequent to the directions of the Hon'ble High Court of Andhra Pradesh in Writ Petition No. 6934 of 2005. In the said order, he has given a finding that t .....

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