https://www.taxtmi.com/caselaws?id=366451 The Tribunal held that the activities of restoration and painting of LPG cylinders were not liable for service tax under 'Maintenance and Repair Service.' The appellants were found not to fall under the definition of 'Maintenance or Repair Service' as per Section 65(64) of the Finance Act, 1994. The order confirming demands for service tax based on new grounds and chargability under a different category of service was deemed invalid. The appellants were eligible for CENVAT credit on materials used and exemption under Notification No.12/2003. The show-cause notices were considered unsustainable and beyond the limitation period. The appeal was allowed with consequential relief. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 05 Sep 2018 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366451 The Tribunal held that the activities of restoration and painting of LPG cylinders were not liable for service tax under 'Maintenance and Repair Service.' The appellants were found not to fall under the definition of 'Maintenance or Repair Service' as per Section 65(64) of the Finance Act, 1994. The order confirming demands for service tax based on new grounds and chargability under a different category of service was deemed invalid. The appellants were eligible for CENVAT credit on materials used and exemption under Notification No.12/2003. The show-cause notices were considered unsustainable and beyond the limitation period. The appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366451