2012 (6) TMI 242

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..... le repair and maintenance of transformer was done under a different contract and both being different contracts are governed by their own terms, no merit in stay application and appeal of Revenue. - appeal of Revenue dismissed
S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri B.L. Soni, DR, for the Appellant. Shri Kapil Vaish, CA, for the Respondent. [Order per : D.N. Panda, Member ( .....

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..... rent contract and both being different contracts are governed by their own terms. It was not the case of Revenue that transport was integral part of repair and maintenance. That was not found by the learned appellate authority below to be so. 3. We have perused the show cause notice. Show cause notice clearly indicates that there was maintenance and repair contract. That contract has two par .....

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..... sum price for repair, in that case, Revenue had scope to hold against the respondent. 5. When there was serious rivalry submissions we heard both sides for a long time and also examined pleadings of both with the materials on record. Finding no merit in stay application and appeal of Revenue, we dispose off the appeal dismissing the same appreciating reason given by first appellate authority .....

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