2015 (12) TMI 1494

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....mmissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: 218-219/NGP/2011 dated 25/01/2011 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. Heard both the sides and perused the records. The issue involved in this case is regarding service tax liability on the appellant for the period 28/11/2003 to 25/07/2005 under the categ....

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....ny goods or equipment, excluding motor vehicle;" 4. It can be seen from the above reproduced definition that the service tax liability arises only if the service is provided under maintenance contract or an agreement and in relation to maintenance or repair or servicing of any goods or equipment. In the case in hand, the first appellate authority as well as the adjudicating authority has clearl....

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.... paragraph No.8. "8. After appreciating the submissions, we find that the issue is no more res integra and stands covered by the precedent decisions of the Tribunal referred supra. Admittedly, the repair in the present appeal is before 16-6-2005 and the services were being provided by the appellant under the rate contract. This fact stands admitted by the original adjudicating authority. ....