9911796707
TMI Blog2014 (6) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Shri P. Arul, Supdt.-AR JUDGEMENT Per Pradip Kumar Das: After hearing the stay application at length, we find that the appeal may be decided at this stage. Accordingly, the appeal is taken up for hearing after disposing the stay application. 2. The learned Authorised Representative on behalf of the Revenue raised a preliminary objection of the maintainability of the appeal. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akash Cable TV Network Vs Commissioner of Customs and Excise, Jaipur-II reported in 2013-TIOL-1807-CESTAT-DEL, were not considered in the case of M/s. Girnar Transformers Pvt. Ltd. (supra). 4. After considering the submissions of both sides, we find that the Tribunal in the case of M/s. Girnar Transformers Pvt. Ltd. (supra), after discussing the various decisions of the Hon'ble High Court and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. No order as to costs. In view of the decision of the Tribunal, in the case of M/s. Girnar Transformers Pvt. Ltd. (supra), the preliminary objection raised by the learned Authorised is overruled. 5. In this case, service tax was demanded under the category of 'Management, Maintenance and Repair Service'. The appellant's were providing the service of retreading of tyres, which is a taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R.225 (Tri.-Chennai) rejected the appeal filed by the assessee on the same issue. 6. After considering the submissions of both sides, we find that in a recent decision in the case of M/s. Electromec Engineering Enterprises (supra), the Tribunal held that in the case of maintenance and repair of transformers entered into agreement with clients in two separate parts, namely, scope of repair wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above case laws, we find that tax is not leviable on material portion of the contract. But, it is required to examine the record in the light of the above case laws. Hence it is appropriate, the Commissioner (Appeals) should decide this matter after considering the above case laws on merit, without insisting any pre-deposit. Needless to say that the Commissioner (Appeals) shall give proper op ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
