TaxTMI 
TaxTMI 
2016 (3) TMI 953
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.... both sides and perused the records. 3. On perusal of records, it transpires the issue that falls for consideration is whether the respondent herein has provided the services of maintenance or repair for the period prior to 01.05.2006 and for the subsequent period under "Management, Maintenance or Repairs" services during the period 2005-06 to 2009-10. 4. The respondent herein had entered into a contract with M/s ONGC for operation of cooling water system, operation of raw water plant at Hazira Plant, operation of MP boilers & operation of IG plant & compressed Air system. It is the case of Revenue that respondent had provided services under "Management, Maintenance or Repairs" services, hence the same has to be taxed. 5. The findings of....
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....f any fees/charges/consideration to be paid to the notice towards Management, Maintenance or Repair. As per the scope of said contracts the Noticee is not required to provide any other service to ONGC except Operation Of Plant. 3.1.1 The principal obligation cast upon the Noticee under the said contracts is to operate the plant/system including attending to all the incidental contingencies arising in day to day administration. The Noticee is under contractual obligation to employ required personnel including Engineers/Technicians/Coordinators required for smooth operation of plant. The personnel employed by the Noticee for operating the plant of ONGC were not required to provide any, service directly to ONGC. The terms of contract entere....
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....their main function of Operation of Plant. None of the above functions are performed in isolation and as such are classifiable as part of the main function i.e. Operation of Plant. The above functions are not performed independently and hence cannot be classified independently. 3.3.2 The Borad's Circular F. No. 334/4/2006 TRU, dated 28/02/2006 and 334/1/2008/TRU, dated 29.02.2008 presented by the noticee have been seen. It is found that the Board has taken a consistent view that a composite service, even if it consists of more than one service, should be treated as a single service based on the main principal service and accordingly classified. The guiding principal in deciding on question of facts and law is to identify the essential fe....