2013 (12) TMI 1022

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..... .S.Kang Heard both sides. 2. Revenue filed this appeal against the order of the Commissioner (Appeals). 3. Brief facts of the case are that the respondents are engaged in providing services of re-shelling of old sugar mill rollers. Show Cause Notice was issued to the respondent demanding Service Tax under Maintenance or Repair Service as defined under Section 65(64) of the Finance Act, 1994. Th .....

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..... t under maintenance and repairs contract on agreement the same is liable for service tax and relied upon Board Circular F.No. B1/6/05 TRU dt.27.7.05. 6. We find that in the present case, there is no maintenance contract or agreement. Therefore, there is no merit in the appeal filed by the Revenue, in view of this Board Circular dated 27.07.2005, wherein it has been clarified in para 16.4, that pr .....

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