2012 (6) TMI 242

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....D.N. Panda, Member (J)]. -  While learned Counsel submits that learned appellate authority held that amounts received separately by respondent was from providing G.T.A. service and from maintenance and repair service activity carried out, learned D.R. submits that Revenue's case is that when repair and maintenance of transformer was made transporting faulty transformer, the activity carried ....

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....That contract has two parts. One is for lifting faulty transformers and second aspect of the contract is repair of such faulty transformer. Therefore, we looked into the finding part of the first appellate authority to know what was the reason of allowing appeal of the assessee. We are satisfied that he has recorded transport was one separate activity involved in the contract of repair which was a....