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TMI Blog2018 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... The definition also covers the cases where a person authorized by manufacturer carries out maintenance and repair service - The service rendered by the appellant during the warranty period is on behalf of the manufacturer who has authorized the appellant. Hence appellant will be covered by the second limb of the definition - demand upheld - appeal dismissed - decided against appellant. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rranty period, the appellant does not charge any consideration for such repair from the customers but receives certain amount per month for carrying out such service from the manufacturer of the airconditioner. However, for the service carried out beyond the warranty period the appellant charges the repairing charges for which service tax has been paid under the category of maintenance and repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract or agreement or b) A manufacturer or any person authorized by him. 5. Ld. Advocate submitted that there is no maintenance agreement or contract entered into by the appellant with M/s. Samsung and hence the department is justified in charging service tax on the amount under the maintenance and repair service. In this connection he relied on various case laws: a) Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service is different from the person making payments for such services, the service tax is leviable on the services provided towards maintenance and repair. Therefore, for the services provided during the warranty period by the dealer or any other authorized person, service tax would also be leviable on any amount received by such dealer or such other authorized person from manufacturer of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BEC Circular in which the Board has clarified identical issues as chargeable to service tax. We have also carefully considered the case laws relied by the appellant and we find that the facts are different and in the cases relied by the appellant the services have not been rendered as authorized persons and hence the cases are also distinguishable. 9. In view of the above discussions we find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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