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TMI Blog2010 (8) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ) may be to exclude motor vehicles as such or its parts and components repaired by a manufacturer or its authorized person in terms of this section - his sub-clause contains an independent entry, meaning of motor vehicles cannot be interpreted to exclude its parts and components - Hence, a motor vehicle is sent for repair, part or components thereof, are usually repaired. Directing no pre-deposit may prejudice interest of revenue, but equally of the view that undue hardship may also be cause if pre-deposit is called on the aforesaid premises - Accordingly waive requirement of pre-deposit of the demand during pendency of the appeal. - 952/2009 - 703/2010 - Dated:- 16-8-2010 - S/Shri P. Karthikeyan, D.N. Panda, REPRESENTED BY : Shri J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the adjudication intended the appellant to be brought to the fold of law under the category of management, maintenance or repair services. The terms maintenance or repair appearing w.e.f. 16-6-2005 under Section 65(64) of the Finance Act, 1994 reads as under : maintenance or repairs means any service provided by : (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorized by him, in relation to, (a) maintenance or repair including reconditioning or restoration or servicing of any goods or equipment, excluding motor vehicles; or (b) maintenance or management of immovable property, With effect from 1-5-2006 the definition of service of Maintenance or Repairs was furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be realization of demand during pendency of the appeal. 5. Learned JCDR appearing on behalf of Revenue submits that it was the activity of repair and maintenance of the parts or equipments for which the adjudication was done giving rise to the consequences thereof appearing in operative part of the order. His further submission is that these authorized concerns are not excluded because they have not repaired the motor vehicles. Had there been repair of vehicles done by appellant why the parts or components came separately for repair. The parts and components are distinct goods and quite different from vehicle in terms of Central Excise Tariff Act, 1985 by distinct heads. Therefore there shall be realization of the demand during pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided by authorized services station is brought into the fold of law by entry in Section 65(9) of the Finance Act, 1994, the intention of legislature under sub-clause (a) of Section 65(64)(ii) may be to exclude motor vehicles as such or its parts and components repaired by a manufacturer or its authorized person in terms of this section. Noticing that this sub-clause contains an independent entry, meaning of motor vehicles cannot be interpreted to exclude its parts and components. What that is commonly understood is that when a motor vehicle is sent for repair, part or components thereof, are usually repaired. In the absence of precise definition of motor vehicle , it is not possible to construe the meaning of such term otherwise af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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