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TMI Blog2012 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... d of limitation. The appellants have reversed the credit in respect of pig iron used in the manufacture of excisable goods as also for re-shelling of old rollers. This fact stand duly reflected in their RG 23A Part II which was filed along with the return. As such, it cannot be said that the appellant has suppressed the activity of re-shelling of rollers from the Revenue with an intention to evade the duty, thus merits in the appellants plea of limitation. The demand is also held to be barred by limitation - in favour of assessee. - Service Tax Appeal No. 755 of 2008 - Final Order No. ST/A/701/2012-Cus.(PB) - Dated:- 19-11-2012 - MS. ARCHANA WADHWA, AND MR. MATHEW JOHN, JJ. Appearance: Shri Rajesh Chibber, Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices. It was their contention that unless there is contract for maintenance and repair, the activity would not be taxable under the said category in terms of Board s Circular dated 27.7.2005. 3. For the above proposition, they relied upon the Tribunal s decision in the case of CCE Jaipur vs. Dusad Transformer Switchgears (P) Ltd. reported as [2007 (5) STR 37(Tri-Del)]. The appellants also contended that in any case reconditioning of old worn out roller cannot held to be maintenance or repair service. They pleaded that the definition of maintenance or repair service was changed with effect from 16.6.2005 and activity of reconditioning and restoration was introduced thus widening the scope of services. Inasmuch as the said entire peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Jaipur vs. Dusad Transformer and Switchgears (P) Ltd. referred supra. Relying upon the Board s Circular dated 27.7.2005, the Tribunal held that in the absence of any maintenance contract, the said services cannot be held to be undertaken so as to make them liable to Service Tax. Commissioner (Appeals) has not followed the above decision of the Tribunal by observing that clause (i) and (ii) are separate or /and the appellants cause appears to be covered by clause (ii) which does not envisage presence of any contract and as such, Tribunal s decision in the case of Dusad Transformer and Switchgears (P) Ltd. is not applicable. We find that is the Board s own circular which lays down that repair services carried out under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yres was not liable to pay Service Tax prior to 16.6.2005, when the expression re-conditioning and restoration was introduced in the definition. The said order was subsequently followed by the Tribunal in the case of CCE, Ludhiana vs. Balwinder Singh [2010 (18) STR 70 (Tri-Del)] and it was held that tyres retreading is neither repair nor maintenance but reconditioning activity to give a maximum life to tyre and intended to be taxed with effect from 16.6.2005. 11. In view of the foregoing discussion, it has to be held that activity of reconditioning of old and worn out shells was liable to Service Tax only with effect from 16.62005. Inasmuch as the period involved in the present appeal is upto February, 2006, we hold that the demand upto 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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