2009 (7) TMI 800

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....sp; Shri C.R. Raghavendra, Advocate, for the Appellant. Shri V. Raja Ram, DR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - This stay application is directed against the waiver of the pre-deposit of the following amounts : (a)     Service Tax of Rs. 5,23,322/- (Rupees Five lakh twenty-three thousand three hundred and twenty-two only) under S....

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....sion order of the learned Commissioner. The Adjudicating Authority in his adjudication order has dropped the proceedings only against the applicant. The issue involved in this case is regarding the Service Tax liability on the activity of repainting, surface preparation of cylinders, punching and stenciling of name and logo, on cylinders. The applicants have undertaken to do the certification test....

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.... that the definition of 'Maintenance and repair services' read as under : Definition from 1-7-2003 to 15-6-2005 Section 65(64): Maintenance or repair means any service provided by (i)      any person under a maintenance contract or agreement, or (ii)     a manufacturer or any person authorized by him, in relation to maintenance or repair ....

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....ax. Repair or servicing carried out under a contract other than a maintenance contract or agreement was not covered within the purview of service tax. Maintenance or repair, including, reconditioning or restoration or servicing of any goods or equipment, except motor vehicle (which is taxable under the category of authorized service station), undertaken as part of any contract or agreement (not ne....