2015 (7) TMI 508

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n perusal of records, we find that the respondent were engaged in providing the service of maintenance and repairs of plant and equipments of industrial clients like M/s Essar Steels Ltd and M/s Reliance Industries Ltd, which was chargeable to Service Tax under Section 65(64) of the Finance Act 1994. A show cause notice dtd 18.2.2007 was issued proposing demand of Service Tax amounting to Rs. 50,02,104/- alongwith interest and to impose penalty under the category of Repair and Maintenance Service for the period July 2003 to March 2005.By the impugned order, the Commissioner of Customs & Central Excise, Surat I, dropped the proceedings initiated by show cause notice dtd 28.6.2007. Revenue filed this appeal against the said order. 3. We find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on to file service tax return for the period in question was on account of the assesee s own misinterpretation, of immunity to service tax and that this interpretation of the assessee is also justified in view of the earlier orders of this Tribunal in Dusad Transformers & Switchgears (I) Ltd., Cochin Shipyard Ltd. and UNI Power Ltd. It is also contended on behalf of the assessee that appellate authority s order and C.B.E. & C. Circular dated 27-7-2005 fortifies the assessee s construction of the relevant provisions and that there was no legality in the adjudicating authority invoking the extended period of time under the proviso to Section 73(1) of the Act. 15. We are satisfied that invocation of the extended period of limitation, in the f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Learned Advocate for the reason that the provisions of Section 65(64) and (105) (zzg) of the Act provides where a manufacturer or any person authorized by him provides a service in relation to the Maintenance, Repair or Servicing of any goods, or equipments excluding a motor vehicle, such service provided is exigible to Service Tax. We have also noticed that the definition of the Repair and Maintenance Service fallings under 65(64) of the Finance Act 1994 provides any person who is under maintenance contract or agreement which would include rate contract or value contract as held by the Tribunal in the case Anand Transformers Pvt Ltd (supra). The Learned Advocate strongly relied upon the decision of the Tribunal in the case of Basant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X