TaxTMI 
TaxTMI 
2016 (4) TMI 497
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....Bulk Handling Plant of ONGC and received consideration for doing so. 3. It is the case of the revenue that such activity would fall under the category of "Maintenance or Repair Services" for the period prior to and post on 01-05-2006 under "management, maintenance or repair service" as provided under Section 65(64) of the Finance Act, 1994 read with Section 65(105)(zzg) of the Finance Act, 1994. Show Cause Notice was issued demanding the service tax with interest and proposal for imposing penalties under various sections. The Adjudicating Authority after following due process of law dropped the proceedings so initiated. 4. Ld. departmental representative could draw our attention to the agreement entered by the respondent with ONGC and s....
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....ntenance or repair service" which could not mean that they were rendering such services to ONGC. He would submit the similar issue is decided by the Tribunal in the case of CMS (I) Operations and Maintenance Co. Pvt. Ltd. - 2007 (7) STR 369. 6. We have considered the submissions made by both the sides and perused the records. 7. Undisputedly, the respondent has been awarded a contract for operation of the bulk handling plant of ONGC on a consideration for producing desired quantum of work. The said agreement also provided for regular, periodical inspection maintenance or repair and other activity to be done by the respondent. It is the case of the revenue that this activity of the respondent could fall under the category of "maintenance o....
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....ection 65 (105) (zzg) - taxable service means any service provided or to be provided to any person, by any person in relation to management, maintenance or repair and the term service provider shall be construed accordingly." It can be seen from the above reproduced definition prior 01-05-2006 to attract service tax liability under maintenance or repair service, there has to be a contract for doing so and it should be given by manufacturer or any person authorized to do so. In the case in hand, the definition will not apply as the maintenance or repair service are not for management or repair service, but these are consumed by them for smooth functioning of bulk handling plant. 8. As regards the tax liability for the subsequent period fro....