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TMI Blog2017 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... service” - Held that: - The period involved in the present dispute is from 01/07/2003 to 31/03/2005. During the said period the service tax liability under “maintenance or repair service” will arise when the same service is provided by any person under maintenance contract or agreement - there is no maintenance contract or agreement in the said arrangement. There is a fine distinction between one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER Per. B. Ravichandran : The appellant is aggrieved by the order dated 12/10/2009 of Commissioner (Appeals), Bhopal. Through the said order, the learned Commissioner (Appeals) upheld the demand of service tax of ₹ 53,790/- towards service tax under the category of maintenance and repairing service. The appellants contested the finding on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the appeal records. The period involved in the present dispute is from 01/07/2003 to 31/03/2005. During the said period the service tax liability under maintenance or repair service will arise when the same service is provided by any person under maintenance contract or agreement. We have perused letter dated 04/06/2004 of the client, specifying the scope of work awarded to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. A reference is made to orders dated 20th July 2009 and 27th July, 2009 of Commissioner (Appeals). 4. We also refer and rely on the decisions of the Tribunal in Basant Enterprises vs. CCE, Bhopal reported in 2011 (24) S.T.R. 352 (Tri. Del.) and Aditya Vidyut Appliances Ltd. vs. CCE, Mumbai reported in 2016 (42) S.T.R. 941 (Tri. Mumbai). The Tribunal held that the liability under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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