9911796707
TMI Blog2011 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of show cause notice as to whether repair and maintenance has been undertaken as a result of agreement/ contract, the matter is required to be remanded for considering the legal provisions - Decided in favour of the assessee by way of remand - ST/114 of 2011 - - - Dated:- 27-7-2011 - Mr. B.S.V. Murthy, J. For Appellant : Shri Dhaval Shah, Advocate For Respondent : Shri J.S. Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Repair. During the relevant period, the definition of Repair and Maintenance Service referred only to such repairs and maintenance service liable to service tax which were with reference to specific agreement or contract. 3. Learned DR has submitted that this plea was not at all taken up before both the lower authorities and what was contended before the lower authorities was that the repair w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular order ceases with completion of that job and it does not indicate the said job or repeated nature, now it is to be done periodically so as to emphasis that it is an agreement or contract and also stated that wherever the inputs were put on this repairing job, they have already raised their excise invoice corresponding to that and no violation of Excise Rules had been made. .. .. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
