9911796707
TMI Blog2009 (7) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... maintenance or repair service - applicable, in this case in favour of the assessee - waiver of the pre-deposit of the amounts is allowed - ST/208/2009 - 1086/2009 - Dated:- 31-7-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri C.R. Raghavendra, Advocate, for the Appellant. Shri V. Raja Ram, DR, for the Respondent. [Order per : M.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hundred and twenty-two only) under Section 78 of the Finance Act, 1994. 2.Heard both sides and perused the records. 3. The confirmation of demand has arisen on the Revision order of the learned Commissioner. The Adjudicating Authority in his adjudication order has dropped the proceedings only against the applicant. The issue involved in this case is regarding the Service Tax liability on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to the CBEC Circular No. B1/6/2005-TRU dated 27-7-2005 more specifically clause No. 16.4. 6. On a careful consideration of the facts and also the records, we find that the definition of 'Maintenance and repair services' read as under : Definition from 1-7-2003 to 15-6-2005 Section 65(64): Maintenance or repair means any service provided by (i) any person under a maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act or agreement was covered under service tax. Repair or servicing carried out under a contract other than a maintenance contract or agreement was not covered within the purview of service tax. Maintenance or repair, including, reconditioning or restoration or servicing of any goods or equipment, except motor vehicle (which is taxable under the category of authorized service station), undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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