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TMI Blog2009 (1) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... od guarantee for trouble free service of the repaired parts and components. The Original Authority held that the activities covered by the said work order will come under the category of maintenance and repair services and accordingly, confirmed demand of Rs. 8,49,519 relating to the period from July, 2003 to March, 2004 along with interest and imposed penalties. The Commissioner (Appeals) held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection is connected to this appeal. The party has also filed cross objection, basically in support of the order of the Commissioner (Appeals). 2. Heard both sides. 3. The respondent, on the basis of work order, has undertaken repairs of shaft of drag drum drive end, final drive gear box, housing cover, final drive housing and gear cover, etc., and after completing the repairs, they have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent relies on the decision of the Tribunal in the case of CCE v. Bhiwadi Cylinders Ltd. [2008] 15 STT 139 (New Delhi - CESTAT) and also the Board's Circular No. 81/6/2005-TRU, dated 27-7-2005 in support of the order of the Commissioner (Appeals). 6. We have carefully considered the submissions from both sides. Substantially, the same issue has been dealt with in the case of Bhiw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a contract for repair. Maintenance involves periodical checkups and services to prevent failure of the machinery. Repair arises after the machine fails or gives problem. Maintenance may or may not involve repair. There may be cases where no repair need be undertaken of the machinery during the entire period of maintenance contract. Maintenance is in the nature of preventive action. Admittedly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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