2010 (4) TMI 122

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....DR) for the Revenue Coram: Hon'ble Dr. C. Satapathy, Member (Technical); Hon'ble Mr. D.N. Panda, Member (Judicial) FINAL ORDER NO. ___ dated ___ Per D.N. PANDA: The only dispute in this appeal is whether the activity carried out by the appellants shall be 'Repair & Maintenance' service or Statutory obligation of technical inspection and certification service. 2. When the appel....

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....herefore, no interference should be made to the appellate order passed by the learned Commissioner (Appeals). 5. Heard both sides and perused the record. No evidence was brought to our notice by Revenue to appreciate basis of levy of service tax of Rs. 5,17,673/- under the category of 'Maintenance and Repair'. The appellate authority had allowed Small Scale exemption benefit under Notification ....