2011 (4) TMI 550

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.... Present for the Respondent: Shri S,N.Singh, JCDR   PER: ARCHANA WADHAWA   As per facts on records, the appellant got himself registered wit the Service Tax department for providing the service falling under head maintenance and repair service . During the period from April, 2004 to December, 2004, the appellant did not file any return and accordingly the proceedings were initiated....

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....n under a maintenance contract or agreement were replaced by the words any person under a contract or agreement . The said change implies that prior to 16.6.2005, the service tax on maintenance and repair was liable to be paid by a person having a maintenance contract and in the absence of such a maintenance contract, no service tax was payable on repair and maintenance job executed.   3. ....

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....t for repair of goods and not under maintenance contract.   6. Learned Advocate appearing for the appellant has drawn our attention to the precedent decisions laying down that such contracts for repair service are not covered under the maintenance and repair service for the period prior to 16.6.2005. The said decisions, for arriving at the above finding, have also relied Board s circular N....

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....CHAIDS vs. CCE, Delhi-I -2006 (4) STR 566 (Tri.-Del.) laying down that the activity of receiving of old and used cylinders and filling them with paper/cotton felt/rubber for bringing cylinders in original workable condition. The process undertaken by the appellants would come under the scope of maintenance and repair service. As such, he submits for upholding of the impugned order.   8. Af....