9911796707
TMI Blog2009 (1) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... d wrongly paid service tax under the head BAS but held that impugned amount was payable under category of Maintenance or Repair Services - no finding in impugned order that appellants were engaged in repair activities under any Maintenance Contract or agreement’ – impugned order rejecting the refund claim is unsustainable - S/117 of 2006 - 37 of 2009 - Dated:- 5-1-2009 - P. KARTHIKEYAN, TECHNIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able by the appellants under the category of "Maintenance or Repair Services". The facts of the case are that the appellants were engaged in repairing textile machinery spares belonging to M/s. Lakshmi Mills Company, Coimbatore. The appellants had not undertaken the repair work under an agreement or contract entered into with M/s. Lakshmi Mills Limited. They were not the manufacturer of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount was correctly payable by the appellants under the category of service "Maintenance or Repair". The definition of 'maintenance or repair' appears in clause (64) of section 65 of the Finance Act, 1994 which reads as follows:- "(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 authorized by him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of CCE v. Bhiwadi Cylinders (P.) Ltd. [2008] 15 STT 139 (New Delhi-CESTAT), wherein it was held that as per Board's Circular No. B-1/6/2005-TRU, dated 27-7-2005 repair work undertaken without a maintenance contract was not exigible to service tax prior to 16-6-2005 (when the entry in question was modified). Service tax was not leviable on such repairs prior to 16-6-2005. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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