TaxTMI 
TaxTMI 
2015 (9) TMI 308
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....dv For the Respondent : Shri R K Mishra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order where demand of service tax, interest and penalties has been confirmed against the appellant under the category of Management, Maintenance or Repair Service. 2. In brief, the case is that appellant is engaged in manufacture of sugar mill machinery and sugar mill roller an....
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....tenance or Repair Services. The show cause notice was adjudicated, demand of service tax along with interest was confirmed and penalties under Finance Act, 1994 were also imposed. Aggrieved from the said order appellant is before us. 3. The Ld. Counsel for the appellant submits that prior to 16.05.2005 the reconditioning activity was not included in the definition of Management, Maintenance or Re....
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....uded in the definition of Management Maintenance or Repair Services is liable to service tax. The issue came up before this tribunal in the case of Jagat Machinery Manufacturers P. Ltd.(Supra) where this tribunal has observed as under: " It is to be held that activity of old and worn out sugar mill rollers was liable to service tax only with effect from 16.05.2005". It was also observed in the s....
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....Repair Services did not cover the reconditioning and restoration service. 6. We further find that in this case the show cause notice has been issued by invoking extended period of limitation as the issue was before this tribunal where for the period prior to 16.05.2005 the activity of reconditioning is includable in the definition of Management, Maintenance or Repair Services in this dispute, the....