2010 (8) TMI 704

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.... B.S.V. Murthy, Technical Member - During the course of audit under EA-2000 conducted at their factory premises by the Central Excise, Ahmedabad-I, it was found from the receipt records for the month of August 2005, October 2005, December 2005 that the assessee had provided taxable service 'Operation and Maintenance Services' to M/s. Tamilnadu Water Supply and Drainage Board (TWAD), but no s....

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.... water disposal into sea." The assessee is being paid an amount @, Rs. 57. 94 per Kilo Liter. 2. In the impugned order it has been held that the nature of work undertaken by the appellant as per the agreement is a composite maintenance contract and therefore assessee is liable to pay service tax from 01.07.03 under the category of repair and maintenance service. 3. Consequently demand for se....

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....ppellants were handed over the desalination plant to the appellants requiring them to maintain the same for a period of seven years and they were required to ensure specific quantum of water supply from the plant and the payment is made on the basis of water supply. This is nothing but a maintenance and repair contract. 5. We find considerable force in the arguments advanced by the learned DR. ....