9911796707
TMI Blog2015 (12) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... r servicing of any goods or equipment. In the case in hand, the first appellate authority as well as the adjudicating authority has clearly recorded that the appellant had carried out electrical work at various parts of the service recipient's factory. On perusal of the impugned order, at paragraph No.10, we find that the work-order issued to the appellant indicates that the activity carried out b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant : Shri P V Sadavarte, Adv For the Respondent : Shri A B Kulgod, Asstt Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: 218-219/NGP/2011 dated 25/01/2011 passed by the Commissioner of Customs Central Excise (Appeals), Nagpur. 2. Heard both the sides and perused the records. The issue involved in this case is regarding servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rised by him, in relation to maintenance or repair or servicing of any goods or equipment, excluding motor vehicle; 4. It can be seen from the above reproduced definition that the service tax liability arises only if the service is provided under maintenance contract or an agreement and in relation to maintenance or repair or servicing of any goods or equipment. In the case in hand, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case in hand also, upto 16/06/2005. We reproduce below the said ratio in paragraph No.8. 8. After appreciating the submissions, we find that the issue is no more res integra and stands covered by the precedent decisions of the Tribunal referred supra. Admittedly, the repair in the present appeal is before 16-6-2005 and the services were being provided by the appellant under the rate contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity is ₹ 5,084/- along with interest, which in our view, needs to be discharged by the appellant. Accordingly, we hold that - for the period post 16/06/2005, in the appellant's case, service tax liability of ₹ 5,084/- along with interest has to be upheld and we do so. 6. As regards penalty, we find that, since bulk of the demand has been set aside by us as the activity undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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