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2014 (6) TMI 460
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....i M.N. Bharathi, Adv. For the Respondent : Shri P. Arul, Supdt.-AR JUDGEMENT Per Pradip Kumar Das: After hearing the stay application at length, we find that the appeal may be decided at this stage. Accordingly, the appeal is taken up for hearing after disposing the stay application. 2. The learned Authorised Representative on behalf of the Revenue raised a preliminary objection of ....
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....d the decision of the Tribunal in the case of Aakash Cable TV Network Vs Commissioner of Customs and Excise, Jaipur-II reported in 2013-TIOL-1807-CESTAT-DEL, were not considered in the case of M/s. Girnar Transformers Pvt. Ltd. (supra). 4. After considering the submissions of both sides, we find that the Tribunal in the case of M/s. Girnar Transformers Pvt. Ltd. (supra), after discussing the va....
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....he material on record and the applicable principles of law. No order as to costs. In view of the decision of the Tribunal, in the case of M/s. Girnar Transformers Pvt. Ltd. (supra), the preliminary objection raised by the learned Authorised is overruled. 5. In this case, service tax was demanded under the category of 'Management, Maintenance and Repair Service'. The appellant's were providin....
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....ssioner of Central Excise, Salem reported in 2012 (26) S.T.R.225 (Tri.-Chennai) rejected the appeal filed by the assessee on the same issue. 6. After considering the submissions of both sides, we find that in a recent decision in the case of M/s. Electromec Engineering Enterprises (supra), the Tribunal held that in the case of maintenance and repair of transformers entered into agreement with c....