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TMI Blog2023 (10) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... e said service as required expressing the desire to take job of coil winding and Core Coil Assembly of transformers at their factory. The other clauses in the agreement also speaks about management or supervision activities to be carried out by the appellant company. In order to execute any work or provide any services some sort of manpower is required, however by reason thereof the agreement cannot be construed as one of providing manpower - the authorities below have rightly classified the services rendered by the appellant as one of Maintenance and Repairs only rather than for Supply of Manpower . Whether the appellant is entitle to claim the benefit of abatement of duty under Notification No.24/ 2012? - HELD THAT:- The services rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashratha Shekawat having service tax registration number are engaged in providing taxable service in the category of "Maintenance or Repair Service" as classified under Section 65(B) of the Finance Act, 1994. During the course of scrutiny of ST-3 Return for the period October-March, 2012-13, it has been observed that the notice has claimed an abatement under Notification No.24/2012-ST(I) and deducted Rs.26,51,524/- from gross amount taxable and not paid service tax on this amount. On going through the contents of the notification, it has been observed that this notification is not applicable in case of 'Maintenance and Repair Service" provided by them and this notification is for 'Works Contract'. In this way, abatement availed and claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the appellant filed the appeal before the Commissioner (Appeals), Bhopal, challenging the said order, which was rejected by the Commissioner (Appeals) vide Order-in-Appeal dated 24.07.2017. Hence, the appellant has filed the present appeal before this Tribunal. 6. Having heard both the sides and perused the records, we are now taking-up the issue raised in this appeal. Firstly, whether the services rendered by the appellant are in the nature of "Manpower Supply Services" or "Maintenance and Repair Services" and therefore entitle to claim abatement under Notification No.24/2012-ST dated 06.06.2012. 7. The contention of the learned Counsel for the appellant is that they have submitted the copies of the contract and the bills raised by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, filed ST-3 Returns. 9. We would first deal with the issue of classification of the services provided by the appellant. Having perused the ST-3 returns filed by the appellant, we find that the category of service shown in the returns is "Maintenance and Repairs Services". The copies of the GAR challan annexed by the appellant shows the payment of Service Tax under heading 00440245 and refers to the category of service as "Maintenance and Repairs". The ledger records submitted by the appellant also show that the payment has been made towards labour charges for winding assembly, "labour charges for winding works", etc which shows that amount has been paid against specific work. None of the bills submitted by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manpower by the appellant. On the contrary, the terms and the various clauses of the contract with Nexus Electro Steel Ltd reveals that the appellant is engaged in the business of manufacturing of accessories related to Transformer Coil Winding Core Coil Assembly, Packing, Loading or Unloading etc for several companies and has the necessary activities, equipments, facilities etc where with all to provide the said services. From the documents submitted by the appellant, it is clear that the services rendered by them have been rightly classified under the category of "Maintenance and Repair Services". It further says that the appellant company approached, to provide the said service as required expressing the desire to take job of coil windi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore of the considered view that the authorities below have rightly classified the services rendered by the appellant as one of "Maintenance and Repairs" only rather than for "Supply of Manpower". 10. The next issue arises whether the appellant is entitle to claim the benefit of abatement of duty under Notification No.24/ 2012. The specific case of the revenue is that Notification No. 24 / 2012 is applicable to "Works Contract" and is not applicable to "Maintenance and Repair Services". We have gone through the contents of the said notification and we fined that the revenue is correct in submitting that it applies to works contract. The title of Para 2A of this notification reads as, " Deter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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