9911796707
TMI Blog2017 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... han Chandna for the Appellant. Shri Guna Ranjan, Superintendent(AR) for the Respondent. [Order per: Mr. Madhu Mohan Damodhar] 1. The facts of the case are that the appellants are registered under Service Tax Registration No AAACE4496MSD001 for providing maintenance & repair, erection commissioning, BAS etc. services. During the course of EA-2000 Audit of the accounts of the appellants, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) vide order dated 26.6.2012 had dismissed the appeal for failure to comply with order of pre-deposit. On further appeal, Tribunal vide Final Order 21499/2014, dated 25.08.2014 remanded the matter for denovo proceedings. Subsequently, denovo proceedings were initiated resulting in the impugned order dated 07.01.2016 which upheld the original order and dismissed appeal of appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolutely wrong and is based only on presumption. (iii) On the other hand, as per the agreements it is purely profit sharing agreement. As per agreements entered into, the five firms provide the service of repairs & maintenance namely nitrogen charging, as part of after sales service. (iv) At the most service provided might be taxable service under repair/maintenance service. (v) Notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales service to their customers, which includes frequent refilling of nitrogen. Activity of refilling the nitrogen has been sub contracted by the appellant to five contractors who are their sales agents. As per the agreements between the appellant and the agents, the latter pay appellant as follows towards their share of profit: (a) For refilling done at site - 35% of the order value. (b) For re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly, the appeal requires to be dismissed which we hereby do. We note that the Commissioner (Appeals), in compliance to earlier remand order dated 25-08-2014 of this Tribunal, has made a balanced analysis of the issue and has arrived at well reasoned findings on the liability of the appellant in paras 7 to 9 of the impugned order. We do not find any infirmity in the impugned order. Appeal is there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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