2013 (6) TMI 705

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..... Revenue has filed this appeal against Order-in-Appeal No. P-II/BKS/06/2007, dated 24-1-2007 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. The respondent M/s. Manugraph India Ltd., Unit No. Kodoli, Kolhapur, raised bills for the service of maintenance and repairs rendered by them and subsequently some of the bills were cancelled. The department was of the view that the .....

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..... be upheld. 4. None appeared for the respondent and there is a request for adjournment. 5. After going through the appeal memorandum of the Revenue, we do not find any merit in the Revenue s appeal. Service by the branch to Head Office cannot be considered as a taxable service. Therefore, the question of payment of any Service Tax on this service does not arise at all. In view of the above, w .....

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