2015 (10) TMI 2356

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....R) ORDER Per M V Ravindran This appeal is directed against order-in-appeal No. US/15/RGD/2011 dated 08.06.2011. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is regarding the service tax liability on the appellant under the category of "Maintenance and Repair service" as provided under Section 65(64) of the Finance Act, 1994. 4. The adjudicatin....

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....Goods" service for the same activity under Section 65(105) (zzzj) for the Finance Act, 1994. 5. We find strong force in the contentions raised by the learned Consultant that the show-cause notice and the order-in-original proceeded for confirmation of demands on the appellant on the ground that they have rendered services of "maintenance or repair" for the period 16.05.2008 to 31.03.2009. There....