2011 (7) TMI 132

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....S. Negi, SDR   Per : Mr. B.S.V. Murthy;   Service tax of Rs. 13,102/- has been demanded and penalty equal to service tax has been imposed on the ground that repair of Textile Machinery parts is covered under the services of Maintenance and Repair and therefore, service tax was liable to be paid.   2. Learned advocate on behalf of the appellants submits that in reply to the ....

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....ties was that the repair work done by the appellant was not liable to excise duty and this plea has been dealt with by both the lower authorities.   4. I have considered the submission made by both the sides. In this case, I find that in response to the query raised the appellant had written to the range Superintendent before issue of show cause notice that the repair work undertaken by th....

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....cise Rules had been made. .. ..   No doubt that submission could have been better worded. But the fact remains that the claim was made that repair work is one time job and was not a job of repeated nature. The original adjudicating authority failed to take note of this fact and also failed to take note of the provisions of law which require an agreement or contract for rendering the servic....