2015 (2) TMI 615

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....tered Accountant For the Respondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. SB(52)52/STC/2009 dated 03/08/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I. 2. Heard both the sides and perused the records. 3. The relevant facts that arising for consideration are that the appe....

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....raised the bill against M/s. Modi Xerox for the services rendered. He would submit that M/s. Modi Xerox, in turn billed the person who has purchased the Xerox machines. He would also submit that M/s. Modi Xerox has given a certificate indicating that they have discharged service tax liability on repair and maintenance services of the machines which were serviced or attended by the appellant. He wo....

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....odi Xerox. It is also on record that the appellant is billing M/s. Modi Xerox for the services rendered by him in the territory to which he has been assigned. We find that the appellant's contention that they are not covered under the 'repair and maintenance service' is having strong force inasmuch as the certificate issued by M/s. Modi Xerox indicates that they have directly billed th....

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...., but does not include any information technology service. Explanation- For the removal of doubts, it is hereby declared that for the purposes of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software, or computerized data processing, or system networking, or any other service primarily in relation to oper....