2008 (12) TMI 651

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..... tay petitions. 2. The applicants have entered into contract with Eureka Forbes Ltd. (M/s. EFL) and undertake the work of maintenance and repairs of products sold by M/s. EFL. The authorities below have held that the appellants are engaged in maintenance or repairs services and demanded service tax from the appellants as mentioned below :- M/s. Anu Enterprises Rs. 47,118/- .....

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..... and for the said amount, service tax is being paid by them under maintenance and repair services. Since they are not directly authorised by manufacturers of the machines, they cannot be considered to fall under the category of maintenance or repair service as it stipulates that the service shall be provided by manufacturer or any person authorised by him . Commissioner has given a finding that M/ .....

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