2014 (6) TMI 133

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.... R.S. Srova, JDR, for the Respondent. ORDER Appellant-assessee had engaged the services of one M/s. Oerlikon Textile Systems Pvt. Ltd., Mumbai (Oerlikon) for providing maintenance and repair services to their customers at their site after sale of their final product during warranty period. For rendering such services, Oerlikon had charged a certain amount from the assessee which included ser....

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.... maintenance has been entrusted to a service provider and the service provider provides the service to the appellant only. It is the assessee who is obliged to ensure that the machinery installed by them works smoothly and affectively during the warranty period and to fulfil this obligation, the service of the service provider is received by them. Therefore, this activity is directly attributable ....

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....on of the Tribunal cited by the learned counsel. In this case also warranty is provided by the appellant and a service provider is ensuring repairs and maintenance during the warranty period and the service provider has been engaged by the appellant only. The obligation to ensure smooth running of the machinery supplied by them during the warranty period is on the appellant only and not on the ser....