2007 (4) TMI 681

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....r the Respondent. ORDER This appeal arises from OIA No 51/2006-S.T., dated 16-3-06 by which service tax demands have been confirmed on the ground that the appellants are providing maintenance and repair service to the transformer of various capacities supplied by them. The Commissioner has noted in the impugned order that the appellants have not taken registration and have not followed the proce....

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.... carry out repair/maintenance of ships. However it is not disputed that they do not have any maintenance contract with their customers. In these circumstances, the Government's circular referred to supra by the learned Advocate is clearly applicable. In other words, in the absence of a maintenance contract prior to 16-6-2005, the appellants are not liable to pay Service tax. The Director General o....

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....tance in appellant's contention that the nature of the services rendered by them amounts to work order. The adjudicating authority himself has stated the argument of the party prima facie is justifiable. After stating his view, he has committed volte face by relying on Director General of Service Tax's clarification. The appellants are not liable to pay Service Tax for the period prior to 16-6-200....