2009 (11) TMI 475

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..... cylinders received from their customers i.e., IOCL, HPCL, BPCL under a contract which is a contract for doing various activities. The entire activity will fall under the category of 'repair and maintenance services' which is taxable from 1-6-2007. Held that - assessee had made out a prima facie case for complete waiver of pre-deposit of amount confirmed in impugned order under said category.
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..... e records we find that the issue involved, seems to be prima facie painting of cylinders received from the customers and also carrying out repairs to cylinders. We find that this activity would not get covered under the definition of maintenance and repairs services and not liable to service tax during the relevant period. In view of this, we are of the considered view that the applicant has made .....

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