2008 (5) TMI 159

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..... ntenance contract hence not covered under the purview of service tax under head ‘Maintenance/Repair service’ – since OIA has been upheld by tribunal where demand was set aside, commissioner is not justified in enhancing penalty in revision order - ST/621/2007-CST(BR) - ST/93/2008-CST(BR)/(PB), - Dated:- 5-5-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri Hemant Bajaj, .....

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..... n Order under Section 84 of the Act. By Order dated 16-5-2007, the Commissioner of Central Excise revised the Adjudication Order whereby penalty of Rs. 100/- per day was imposed under Section 76 of the Act. 3. The learned Advocate submits that the Revenue filed appeal before the Tribunal against the Order-in-Appeal dated 10-2-2006. He further submits that the Tribunal by Final Order No. ST/10- .....

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..... tenance or repair carried out under the maintenance contract was covered under service tax. Repair or servicing carried out under contract other than maintenance was not covered under the purview of service tax. In view of the above circular and in view of the fact there was no maintenance contract we find no infirmity in the impugned order. Appeals are dismissed." 4. We find that the Commissi .....

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