2013 (4) TMI 609

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..... e not repair and maintenance. In view of this, we held that there is no infirmity in the impugned order. Revenue’s appeal is dismissed. The Cross-objection also stands dispose of. - ST/2598/2012-CU[DB] - Final Order No. ST/A/55994/2013-CU(DB) - Dated:- 21-3-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Sh. Nagesh Pathak, Advocate JUDGEMENT Per Rakesh Kumar; .....

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..... ndent and payments made to them for the same. From the information furnished by BSNL, the Department was of the view that the Respondent were providing the service of repair and maintenance of underground telecom cable for which they had received a total amount of Rs. 64,13,964/- during period from Oct 04 to March 09 and the service provided by them was taxable as repair and maintenance service. O .....

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..... hat Show Cause Notice is completely silent on the description, scope and details of work carried out by the Respondent and the same simply states that from the details provided by M/s BSNL, Panna it revealed that the Respondent has been providing repair and maintenance service to M/s BSNL, without disclosing the basis of such inference. 1.3 The above order was reviewed by the Commissioner by the .....

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..... departmental representative, which should assailed the impugned order by reiterating the grounds of appeal in the Revenue s appeal and emphasized that the Respondent were engaged in repair and maintenance of the cables not laying of the cable and as such their activity was taxable as repair and maintenance services. He pleaded that from the perusal of work order as mentioned in the grounds of app .....

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..... the tender was for inviting quotations for repair and maintenance of the cables as from a perusal of quotations, it is clear that the activity for which the tender had been invited was for laying of the cables and not repair and maintenance. In view of this, we held that there is no infirmity in the impugned order. Revenue s appeal is dismissed. The Cross-objection also stands dispose of. (Orde .....

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