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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 ..... d the demand for repair of certain parts and/or components of different motor vehicles in terms of copies of invoices appearing in pages 42 to 65 of appeal folder in respect of the fact that the components and the parts related to motor vehicles named in the invoices is exhibited by the respective documents in these pages. The adjudicating authority was of the view that the motor vehicle as such when repaired shall be repair of motor vehicle without its parts or components repaired to get immunity from taxation under exclusion clause of Section 65(64) of the Act. Learned adjudicating authority has given his reasoning in paras 20-22 of the order-in-original for adjudication. It appears from those paragraphs that the authority proceeded on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to (a) management of properties, whether immovable or not (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding motor vehicles." 4. Submission of the learned counsel is that when there is a word "excluding" appearing at the end of sub-clause (a) of clause 65(64)(ii) of the Finance Act, 1994 it is the intention of the legislature that this is the deliberate exclusion of the motor vehicles including its parts and components. By virtue of such exclusion not only motor vehicles as such are excluded but also components and parts thereof when repaired in terms of page 42-65 of the appeal folder shall not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different from motor vehicles. He has whether examined the documents appearing at page 42-65 of the appeal folder is not patent from adjudication order. There is no whisper about any agreement or contract for repair of those vehicles under the page numbers aforesaid. Such an exercise is absent in the order. There is also no finding about the piecemeal repair or maintenance of the parts and components not relating to motor vehicles. There appears also no statement recorded under Section 14 of the Central Excise Act, 1944 to appreciate the primary stand of the revenue at the preliminary stage. 8. The legislative intention appearing from sub-clause (a) of Section 65(64)(ii) of Finance Act, 1994 is in relation to certain activities indepe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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