9911796707
TMI Blog2018 (6) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... it with the fresh rubber compound coating. Intelligence was received by officers of DGCEI that the appellants did not discharge the Service Tax liability on re-rubberisation of rollers provided by them to various customers/clients. The investigations were taken by the officers of DGCEI. During the course of investigation various records/documents maintained by the appellants were examined by the officers of DGCEI and statements of various employees/Directors of the appellants were recorded to ascertain the facts whether rerubberisation undertaken by the appellants on behalf of their customers was classifiable under the category of 'Management, Maintenance or Repair' Services or under the category of 'Business Auxiliary Services' as defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho acts on behalf of another person and causes sale or purchase of goods, or provision or receipt acting on behalf of another person - (i) Deals with goods or services or documents of title to such goods or services; or (ii) Collects payment of sale price of such goods or services; or Section 65 [(64) "maintenance or repair" means any service provided by - (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to, - (a) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) maintenance or management of immovable property; On scrutiny of the records and on the basis of statements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri-Del), wherein it has been held that the activities undertaken by the respondent merits classification under Business Auxiliary Service and not Management, Maintenance or Repair service, therefore, the impugned order is to be set aside. 4. Heard both sides. 5. Considering the submissions made by both sides, as the matter is identical and this Tribunal has already held that the activity merits classifiable under Business Auxiliary Service, therefore, we hold that the demand cannot be confirmed against the respondent under management, maintenance or repair service. Therefore, we do not find any infirmity with the impugned order, the same is upheld, the appeal filed by the Revenue is dismissed. ( Dictated/Operative part pronounced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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